Why would those states not have refunded the overage?

Because the states where he's a resident naturally believe that they're owed a cut of his earnings. He has to document that he was taxed elsewhere and doesn't owe that money.

I've had to do that a few times myself. But in my case, I simply moved to a new state during the tax year.

I already hold Al Franken in such low esteem that this doesn't matter to me one way or the other, but as a matter of general principle, I'm disinclined to accept as presumptively valid the assessments rendered by other than his home-state taxing authorities.

To quote that great American, Jeremiah Wright, the chickens have come home to roost.

Second, there is the question of judgment in hiring. It isn't reasonable to expect Al to be a tax law expert or to mind the details he hired someone else for. But why did he hire this accountant who made the mistakes? Hiring judgment isn't as crucial in a senate position as it is for an executive position, but it is instructive in competence.

Of course, don't expect the MSM to bother questioning a liberal about things like this.