Tax departments of all kinds no matter where are totally screwed up. The first year I worked (at college), I was sent a tax form from New York City. I had never lived in the city, and all my income was earned in Massachusetts, so it seemed to me rather presumptuous of them to send this. However, I filled it out, and according to the instructions accompanying the form, they owed me X dollars.

I sent it in and never heard from them again.