In memoriam.

Jaanie Bowen, Virginia Tax Commissioner, died unexpectedly June 15, 2010. Ms. Bowen spent most of her professional career at the Virginia Department of Taxation, starting in 1978 as sales tax examiner. Her hard work and dedication spurred her advancement, eventually earning her promotion to the post of Executive Commissioner for Policy and Administration. In 2005, Virginia Governor Tim Kaine appointed Ms. Bowen the Commonwealth's Tax Commissioner. During her tenure, Ms. Bowen pioneered a popular telecommuting program that allowed many employees to work from home, as well as enhanced the Department's online presence through the establishment of Live Chat. These programs won awards and made communication with the Department both easier and more efficient. Shortly before her death, Ms. Bowen was elected president of the Federation of Tax Administrators, the association of state tax commissioners.

Ms. Bowen also devoted significant time to interacting with the taxpayer community, including speaking regularly to members of TEI's...