is an "alter ego" for the developers. After VCCDD rejected an IRS settlement offer, the IRS further expanded its audit in July 2009 to include all recreational and utility revenue bonds issued by VCCDD as well as similar bonds issued by Sumter Landing CDD, on the basis that Sumter Landing CDD is also an "alter ego" of the developers. However, the 10 district CDDs were not included in the expanded audit since, as shown above, the residents elect the District CDDs boards. VCCDD opposed the position taken by the IRS, and in January 2010, it formally requested technical advice from the IRS as to the position it took. On June 14, 2011, VCCDD (after discussions with the IRS) submitted its final Request for Technical Advice, outlining its position on the matter. In June 2013, the IRS ruled that $426 million in bonds were not tax-free since the bureaucracy running The Villages could not be considered a real government. The IRS found that the bureaucracy was not structured to represent the residents. On April 30, 2014, the IRS Office of Tax Exempt Bonds issued a negative response instead of The Villages requests for tax relief on the grounds of qualifying as a political subdivision under IRS regulations. From March 2008 until October 1, 2013, it was estimated that through the Amenity Authority Committee and CDD government, Villages' residents bore approximately $750,000.00 in legal fees in defending against the IRS audit. Faux history The effort to present a "fanciful past" for The Villages through fictionalized plaques and building details demonstrates "the role that history plays in retirement migration." Critics have negatively compared this presentation to the approach of Disney theme parks, claiming that the plaques generally do not address ethnic minorities nor "conflict". Brian argued that "The Villages' 'history' whitewashes Florida's past and celebrates a straightforward tale of economic growth." Notable people Megan Boone, American actress Nancy Lopez, American retired professional golfer Ray Knight, American former Major League Baseball player Tre Mann, professional basketball player Popular culture Some Kind of Heaven: a 2020 documentary film about The Villages References External sources Blechman, Andrew D. (2008). Leisureville: Adventures in America's retirement utopias. New York: Atlantic Monthly Press. Oppenheim, Lance (Director). Some Kind of Heaven (color documentary, running time 1 hr. 21 min.). Released January 15, 2020 in the United States. Filmed in The Villages, Florida. Production companies: 30WEST, Los Angeles Media Fund, Protozoa