 After an IRS settlement offer was rejected by VCCDD, 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 District CDDs boards are elected by the residents.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.