[
 {
  "kind": "quoted in body",
  "dt_et": "2026-04-16 15:12",
  "dt_raw": "Thursday, April 16, 2026 3:12 PM",
  "from": "Sorsha Anderson <Sorsha.Anderson@vtleg.gov>",
  "to": "HOUSE_WAYS_MEANS <HOUSE_WAYS_MEANS@vtleg.gov>",
  "cc": "",
  "subject": "clarification from Miles Trinidad",
  "attachments": [],
  "body_head": "Hello Sorsha — I have a clarification/correction to make from my remarks today. If you’re able to circulate this with the Committee, I’d be very appreciative. Also, there is a note at the end with a s",
  "locators": [
   "email2/part 22 (quoted)"
  ],
  "id": "M001"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-15 14:08",
  "dt_raw": "Thursday, October 15, 2026 2:08 PM",
  "from": "Sorsha Anderson <Sorsha.Anderson@vtleg.gov>",
  "to": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "cc": "Emilie Kornheiser <Emilie.Kornheiser@vtleg.gov>; Feldman, Jake <Jake.Feldman@vermont.gov>",
  "subject": "Fw: clarification from Miles Trinidad",
  "attachments": [],
  "body_head": "EXTERNAL SENDER: Do not open attachments or click on links unless you recognize and trust the sender. Hi Rebecca, Is this what you were looking for? Sorsha Anderson Joint Fiscal Office _____",
  "locators": [
   "email2/part 22 (quoted)"
  ],
  "id": "M002"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-15 16:54",
  "dt_raw": "Thursday, October 15, 2026 4:54 PM",
  "from": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "to": "Sorsha Anderson <Sorsha.Anderson@vtleg.gov>",
  "cc": "Emilie Kornheiser <Emilie.Kornheiser@vtleg.gov>; Feldman, Jake <Jake.Feldman@vermont.gov>",
  "subject": "RE: clarification from Miles Trinidad",
  "attachments": [],
  "body_head": "Looks like it! Is this the kind of committee doc that could be posted with Trinidad’s 4/16 testimony document?",
  "locators": [
   "email2/part 22 (quoted)"
  ],
  "id": "M003"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-10-15 17:10",
  "dt_raw": null,
  "from": "Sorsha Anderson <Sorsha.Anderson@vtleg.gov>",
  "to": "\"Sameroff, Rebecca\" <Rebecca.Sameroff@vermont.gov>",
  "cc": "Emilie Kornheiser <Emilie.Kornheiser@vtleg.gov>, \"Feldman, Jake\" <Jake.Feldman@vermont.gov>",
  "subject": "Re: clarification from Miles Trinidad",
  "attachments": [],
  "body_head": "EXTERNAL SENDER: Do not open attachments or click on links unless you recognize and trust the sender. Yes, I can pull it into a word doc and post it. Sorsha Anderson Joint Fiscal Office _____",
  "locators": [
   "email2/part 22"
  ],
  "id": "M004"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-19 16:48",
  "dt_raw": "Monday, 19 October 2026 16:48:53",
  "from": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "to": "Shouldice, Bill <Bill.Shouldice@vermont.gov>",
  "cc": "Feldman, Jake <Jake.Feldman@vermont.gov>",
  "subject": "FW: Draft Wealth Tax Op-ed",
  "attachments": [],
  "body_head": "Hey Bill! Jake did a GREAT first pass at op-ed content over the weekend. Sarah M wasn't (yet) successful at getting Amanda Wheeler's ear today, so I was hoping you could reach out to the 5th floor for",
  "locators": [
   "email2/part 19 (quoted)",
   "email2/part 23 (quoted)"
  ],
  "id": "M005"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-19 19:48",
  "dt_raw": "Monday, 19 October 2026 19:48:33",
  "from": "Shouldice, Bill <Bill.Shouldice@vermont.gov>",
  "to": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "cc": "Feldman, Jake <Jake.Feldman@vermont.gov>",
  "subject": "Re: Draft Wealth Tax Op-ed",
  "attachments": [],
  "body_head": "Thanks....reading it now. I'll share my thoughts in the morning Jake...I really appreciate it! Bill Shouldice IV Commissioner Vermont Department of Taxes 133 State Street, Montpelier VT 05633 802.828.",
  "locators": [
   "email2/part 19 (quoted)",
   "email2/part 23 (quoted)"
  ],
  "id": "M006"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-19 19:56",
  "dt_raw": "Monday, October 19, 2026 7:56 PM",
  "from": "Shouldice, Bill <Bill.Shouldice@vermont.gov>",
  "to": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "cc": "Feldman, Jake <Jake.Feldman@vermont.gov>",
  "subject": "Re: Draft Wealth Tax Op-ed",
  "attachments": [],
  "body_head": "*smart ass Bill Shouldice IV Commissioner Vermont Department of Taxes 133 State Street, Montpelier VT 05633 802.828.3763 [signatureImage] ________________________________",
  "locators": [
   "email2/part 19 (quoted)",
   "email2/part 19 (quoted)",
   "email2/part 23 (quoted)",
   "email2/part 23 (quoted)"
  ],
  "id": "M007"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-19 20:00",
  "dt_raw": "Monday, October 19, 2026 8:00 PM",
  "from": "Shouldice, Bill <Bill.Shouldice@vermont.gov>",
  "to": "Clark, Sarah <Sarah.Clark@vermont.gov>; Wheeler, Amanda <Amanda.Wheeler@vermont.gov>",
  "cc": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "subject": "Shouldice- Wealth Tax Op-Ed",
  "attachments": [],
  "body_head": "Good Evening! Here is the Op-Ed that we worked on over the weekend! I’d love to get it out…ASAP…but let me know your thoughts! Thanks! Bill Shouldice IV Commissioner Vermont Department of Taxes 133 St",
  "locators": [
   "email2/part 21 (quoted)",
   "email2/part 25 (quoted)"
  ],
  "id": "M008"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-10-19 20:31",
  "dt_raw": null,
  "from": "\"Sameroff, Rebecca\" <Rebecca.Sameroff@vermont.gov>",
  "to": "\"Shouldice, Bill\" <Bill.Shouldice@vermont.gov>",
  "cc": "\"Feldman, Jake\" <Jake.Feldman@vermont.gov>",
  "subject": "RE: Draft Wealth Tax Op-ed",
  "attachments": [],
  "body_head": "Freudian slip!",
  "locators": [
   "email2/part 19",
   "email2/part 23"
  ],
  "id": "M009"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-19 20:34",
  "dt_raw": "Monday, October 19, 2026 8:34 PM",
  "from": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "to": "Shouldice, Bill <Bill.Shouldice@vermont.gov>; Clark, Sarah <Sarah.Clark@vermont.gov>; Wheeler, Amanda <Amanda.Wheeler@vermont.gov>",
  "cc": "",
  "subject": "RE: Shouldice- Wealth Tax Op-Ed",
  "attachments": [],
  "body_head": "I’ll just add that our Office of the Commissioner team [of perfectionists] wants to add a second round of edits/polish on this draft, but eager for feedback on the concept.",
  "locators": [
   "email2/part 21 (quoted)",
   "email2/part 25 (quoted)"
  ],
  "id": "M010"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-20 07:36",
  "dt_raw": "Tuesday, 20 October 2026 07:36:47",
  "from": "Clark, Sarah <Sarah.Clark@vermont.gov>",
  "to": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>; Shouldice, Bill <Bill.Shouldice@vermont.gov>; Wheeler, Amanda <Amanda.Wheeler@vermont.gov>",
  "cc": "",
  "subject": "RE: Shouldice- Wealth Tax Op-Ed",
  "attachments": [],
  "body_head": "Thanks Bill and Rebecca. We will be in touch! [VT Logo] Sarah Clark | Secretary Agency of Administration 109 State Street, 5th Floor | Montpelier, VT 05609-0201 sarah.clark@vermont.gov ph: (802) 828-3",
  "locators": [
   "email2/part 21 (quoted)",
   "email2/part 25 (quoted)"
  ],
  "id": "M011"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-20 08:18",
  "dt_raw": "Tuesday, October 20, 2026 8:18 AM",
  "from": "Shouldice, Bill <Bill.Shouldice@vermont.gov>",
  "to": "Clark, Sarah <Sarah.Clark@vermont.gov>; Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>; Wheeler, Amanda <Amanda.Wheeler@vermont.gov>",
  "cc": "",
  "subject": "Re: Shouldice- Wealth Tax Op-Ed",
  "attachments": [],
  "body_head": "We are standing by for your feedback and ready to circulate to the media. Thank you! Bill Shouldice IV Commissioner Vermont Department of Taxes 133 State Street, Montpelier VT 05633 802.828.3763 [sign",
  "locators": [
   "email2/part 21 (quoted)",
   "email2/part 25 (quoted)"
  ],
  "id": "M012"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-20 08:29",
  "dt_raw": "Tuesday, October 20, 2026 8:29 AM",
  "from": "Wheeler, Amanda <Amanda.Wheeler@vermont.gov>",
  "to": "Shouldice, Bill <Bill.Shouldice@vermont.gov>; Clark, Sarah <Sarah.Clark@vermont.gov>; Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "cc": "Maulucci, Jason <Jason.Maulucci@vermont.gov>",
  "subject": "RE: Shouldice- Wealth Tax Op-Ed",
  "attachments": [],
  "body_head": "This is good to go from my perspective – I’d just recommend either hyperlinking your sources or having a source sheet handy because reporters will likely ask.",
  "locators": [
   "email2/part 21 (quoted)",
   "email2/part 25 (quoted)"
  ],
  "id": "M013"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-20 08:46",
  "dt_raw": "October 20, 2026 8:46 AM",
  "from": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "to": "Feldman, Jake <Jake.Feldman@vermont.gov>; Mearhoff, Sarah <Sarah.Mearhoff@vermont.gov>; Connizzo, Katelyn <Katelyn.Connizzo@vermont.gov>",
  "cc": "Magnus, Abigail <Abigail.Magnus@vermont.gov>; Evans, Mariko <mariko.evans@vermont.gov>",
  "subject": "FW: Shouldice- Wealth Tax Op-Ed",
  "attachments": [],
  "body_head": "Importance: High Call to action! [?docx icon] Wealth Tax - Op Ed_draft 1.docx Dropped this in Teams. Let’s refocus attention here this morning where possible! Bill wants it out ASAP. I know there’s a ",
  "locators": [
   "email2/part 21 (quoted)",
   "email2/part 25 (quoted)"
  ],
  "id": "M014"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-20 11:07",
  "dt_raw": "Tuesday, October 20, 2026 11:07 AM",
  "from": "Magnus, Abigail <Abigail.Magnus@vermont.gov>",
  "to": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>; Feldman, Jake <Jake.Feldman@vermont.gov>",
  "cc": "",
  "subject": "RE: Shouldice- Wealth Tax Op-Ed",
  "attachments": [],
  "body_head": "Confirmed the high-income stats! Only had one flag that I commented on in the document.",
  "locators": [
   "email2/part 21 (quoted)",
   "email2/part 25 (quoted)"
  ],
  "id": "M015"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-10-20 11:23",
  "dt_raw": null,
  "from": "\"Sameroff, Rebecca\" <Rebecca.Sameroff@vermont.gov>",
  "to": "\"Magnus, Abigail\" <Abigail.Magnus@vermont.gov>, \"Feldman, Jake\" <Jake.Feldman@vermont.gov>",
  "cc": "",
  "subject": "RE: Shouldice- Wealth Tax Op-Ed",
  "attachments": [],
  "body_head": "TY!",
  "locators": [
   "email2/part 21",
   "email2/part 25"
  ],
  "id": "M016"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-20 17:08",
  "dt_raw": "Tuesday, October 20, 2026 5:08 PM",
  "from": "Mearhoff, Sarah <Sarah.Mearhoff@vermont.gov>",
  "to": "Wheeler, Amanda <Amanda.Wheeler@vermont.gov>; Maulucci, Jason <Jason.Maulucci@vermont.gov>; Clark, Sarah <Sarah.Clark@vermont.gov>; Shouldice, Bill <Bill.Shouldice@vermont.gov>",
  "cc": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>; Connizzo, Katelyn <Katelyn.Connizzo@vermont.gov>",
  "subject": "Please review: 'wealth tax' op ed",
  "attachments": [],
  "body_head": "Importance: High Hi, all – Sending along as an attachment for your review the Department’s final draft of an op-ed debunking the “wealth tax” rhetoric that’s been circulating in the state. Please let ",
  "locators": [
   "email2/part 24 (quoted)"
  ],
  "id": "M017"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-10-21 11:46",
  "dt_raw": "Wednesday, October 21, 2026 11:46 AM",
  "from": "Mearhoff, Sarah <Sarah.Mearhoff@vermont.gov>",
  "to": "opinion@vtdigger.org",
  "cc": "Shouldice, Bill <Bill.Shouldice@vermont.gov>",
  "subject": "Op-ed from Tax Commissioner Shouldice",
  "attachments": [
   "Shouldice wealth tax op ed Oct 26.docx"
  ],
  "body_head": "Hi there - I hope you're well. I'm reaching out with an op-ed (attached) by Vermont Tax Department Commissioner Bill Shouldice for VTDigger's publication consideration. On a subsequent page in the Wor",
  "locators": [
   "email1/part 19 (quoted)",
   "email2/part 18"
  ],
  "id": "M018"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-10-21 11:52",
  "dt_raw": null,
  "from": "\"Mearhoff, Sarah\" <Sarah.Mearhoff@vermont.gov>",
  "to": "\"waterburyroundabout@gmail.com\" <waterburyroundabout@gmail.com>",
  "cc": "\"Shouldice, Bill\" <Bill.Shouldice@vermont.gov>",
  "subject": "Op-ed from Tax Commissioner Shouldice",
  "attachments": [
   "Shouldice op ed Oct 26.docx"
  ],
  "body_head": "Hi there - I hope you're well. I'm reaching out with an op-ed (attached) by Vermont Tax Department Commissioner Bill Shouldice for the Roundabout's publication consideration. On a subsequent page in t",
  "locators": [
   "email2/part 15",
   "email2/part 17"
  ],
  "id": "M019"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-10-21 11:55",
  "dt_raw": null,
  "from": "\"Mearhoff, Sarah\" <Sarah.Mearhoff@vermont.gov>",
  "to": "\"voices@commonsnews.org\" <voices@commonsnews.org>",
  "cc": "\"Shouldice, Bill\" <Bill.Shouldice@vermont.gov>",
  "subject": "Op-ed from Tax Commissioner Shouldice",
  "attachments": [
   "Shouldice wealth tax op ed Oct 26.docx"
  ],
  "body_head": "Hi there - I hope you're well. I'm reaching out with an op-ed (attached) by Vermont Tax Department Commissioner Bill Shouldice for The Commons' publication consideration. On a subsequent page in the W",
  "locators": [
   "email2/part 16"
  ],
  "id": "M020"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-10-21 12:12",
  "dt_raw": null,
  "from": "\"Mearhoff, Sarah\" <Sarah.Mearhoff@vermont.gov>",
  "to": "Addison Independent <news@addisonindependent.com>",
  "cc": "\"Shouldice, Bill\" <Bill.Shouldice@vermont.gov>",
  "subject": "Op-ed from Tax Commissioner Shouldice",
  "attachments": [
   "Shouldice wealth tax op ed Oct 26.docx"
  ],
  "body_head": "Hi there - I hope you're well. I'm reaching out with an op-ed (attached) by Vermont Tax Department Commissioner Bill Shouldice for the Caledonian Record's publication consideration. On a subsequent pa",
  "locators": [
   "email2/part 14"
  ],
  "id": "M021"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-27 09:22",
  "dt_raw": "Tuesday, October 27, 2026 9:22 AM",
  "from": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "to": "Mearhoff, Sarah <Sarah.Mearhoff@vermont.gov>",
  "cc": "",
  "subject": "FW: Op-ed from Tax Commissioner Shouldice",
  "attachments": [],
  "body_head": "",
  "locators": [
   "email1/part 19 (quoted)"
  ],
  "id": "M022"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-27 12:30",
  "dt_raw": "Tuesday, October 27, 2026 12:30 PM",
  "from": "Shouldice, Bill <Bill.Shouldice@vermont.gov>",
  "to": "Mearhoff, Sarah <Sarah.Mearhoff@vermont.gov>",
  "cc": "",
  "subject": "RE: Please review: 'wealth tax' op ed",
  "attachments": [],
  "body_head": "Its only been a day…sorry to bug you!! Can you send me a copy of the op-ed with my name and background on the bottom? Also do you have a copy of the “Source” page…for those wanting to check my facts? ",
  "locators": [
   "email2/part 24 (quoted)"
  ],
  "id": "M023"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-10-27 12:41",
  "dt_raw": null,
  "from": "\"Mearhoff, Sarah\" <Sarah.Mearhoff@vermont.gov>",
  "to": "\"Shouldice, Bill\" <Bill.Shouldice@vermont.gov>",
  "cc": "",
  "subject": "RE: Please review: 'wealth tax' op ed",
  "attachments": [
   "Shouldice wealth tax op ed Oct 26.docx"
  ],
  "body_head": "Not bugging at all. This doc has the source page we sent to outlets. Rebecca and I were just messaging this morning about potentially beefing it up with more sources… We cut it short in the interest o",
  "locators": [
   "email2/part 24"
  ],
  "id": "M024"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-29 10:22",
  "dt_raw": "Thursday, October 29, 2026 10:22 AM",
  "from": "Mearhoff, Sarah <Sarah.Mearhoff@vermont.gov>",
  "to": "TAX - Commissioner <TAX.Commissioner@vermont.gov>",
  "cc": "Connizzo, Katelyn <Katelyn.Connizzo@vermont.gov>; Feldman, Jake <Jake.Feldman@vermont.gov>",
  "subject": "Calvin request",
  "attachments": [],
  "body_head": "Good morning! Forwarding on some texts I got from WCAX’s Calvin Cutler this morning. Sounds like he could just use a conversation with someone on background or off the record to clarify that his story",
  "locators": [
   "email2/part 20 (quoted)",
   "email2/part 26 (quoted)"
  ],
  "id": "M025"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-29 11:00",
  "dt_raw": "Thursday, October 29, 2026 11:00 AM",
  "from": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "to": "Feldman, Jake <Jake.Feldman@vermont.gov>",
  "cc": "Connizzo, Katelyn <Katelyn.Connizzo@vermont.gov>",
  "subject": "Internal FW: Calvin request",
  "attachments": [],
  "body_head": "Hey Jake, Let’s connect about handling the below question from Calvin. This ask refers to WCAX coverage that included a quote that’s likely based on Bill’s op-ed (which Calvin had access to from Sarah",
  "locators": [
   "email2/part 20 (quoted)",
   "email2/part 26 (quoted)"
  ],
  "id": "M026"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-29 11:05",
  "dt_raw": "Thursday, October 29, 2026 11:05 AM",
  "from": "Connizzo, Katelyn <Katelyn.Connizzo@vermont.gov>",
  "to": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>; Feldman, Jake <Jake.Feldman@vermont.gov>",
  "cc": "",
  "subject": "RE: Internal FW: Calvin request",
  "attachments": [],
  "body_head": "Just clarifying that it’s not a quote attributed to an individual. The sentence is part of the article unattributed. Realize that may have been what you meant in the first place! Kate Connizzo (she/he",
  "locators": [
   "email2/part 20 (quoted)",
   "email2/part 26 (quoted)"
  ],
  "id": "M027"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-29 12:10",
  "dt_raw": "Thursday, October 29, 2026 12:10 PM",
  "from": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "to": "Connizzo, Katelyn <Katelyn.Connizzo@vermont.gov>; Feldman, Jake <Jake.Feldman@vermont.gov>",
  "cc": "",
  "subject": "RE: Internal FW: Calvin request",
  "attachments": [],
  "body_head": "(And YES great clarification, Kate! Poor use of the word quote.)",
  "locators": [
   "email2/part 20 (quoted)",
   "email2/part 26 (quoted)"
  ],
  "id": "M028"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-29 14:38",
  "dt_raw": "Thursday, 29 October 2026 14:38:22",
  "from": "Feldman, Jake <Jake.Feldman@vermont.gov>",
  "to": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>; Connizzo, Katelyn <Katelyn.Connizzo@vermont.gov>",
  "cc": "",
  "subject": "Re: Internal FW: Calvin request",
  "attachments": [],
  "body_head": "Here are some ideas on what to say back to Calvin. Maybe TMI or too technical * In 2018, in response to the federal Tax Cuts and Jobs Act, the Legislature made Vermont's income tax more progressive, i",
  "locators": [
   "email2/part 20 (quoted)",
   "email2/part 26 (quoted)"
  ],
  "id": "M029"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-30 09:12",
  "dt_raw": "Friday, October 30, 2026 9:12 AM",
  "from": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>",
  "to": "Feldman, Jake <Jake.Feldman@vermont.gov>; Connizzo, Katelyn <Katelyn.Connizzo@vermont.gov>",
  "cc": "",
  "subject": "Re: Internal FW: Calvin request",
  "attachments": [],
  "body_head": "I’m going to have you review a few tweaks and extra sentences (for Calvin’s benefit) when I break from meetings over lunchtime. High level this is exactly what we needed! Question for both of you –– d",
  "locators": [
   "email2/part 20 (quoted)",
   "email2/part 26 (quoted)"
  ],
  "id": "M030"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-30 10:14",
  "dt_raw": "October 30, 2026 10:14 AM",
  "from": "Matthew Rkiouak <mrkiouak@gmail.com>",
  "to": "TAX - Commissioner <TAX.Commissioner@vermont.gov>",
  "cc": "",
  "subject": "Public records request — Commissioner Shouldice's commentary of October 25–27, 2026",
  "attachments": [],
  "body_head": "You don't often get email from mrkiouak@gmail.com. Learn why this is important EXTERNAL SENDER: Do not open attachments or click on links unless you recognize and trust the sender. October 30, 2026 Of",
  "locators": [
   "email1/message.eml (quoted)",
   "Gmail 1a18d2970f48fb5e"
  ],
  "id": "M031"
 },
 {
  "kind": "quoted in body",
  "dt_et": "2026-10-30 10:27",
  "dt_raw": "Friday, October 30, 2026 10:27 AM",
  "from": "Connizzo, Katelyn <Katelyn.Connizzo@vermont.gov>",
  "to": "Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>; Feldman, Jake <Jake.Feldman@vermont.gov>",
  "cc": "",
  "subject": "RE: Internal FW: Calvin request",
  "attachments": [],
  "body_head": "I would suggest that in the name of refocusing on how we would like press communications to be channeled in the future it should come from the Commissioner’s inbox of possible (Maude is exempt, right?",
  "locators": [
   "email2/part 20 (quoted)",
   "email2/part 26 (quoted)"
  ],
  "id": "M032"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-10-30 15:13",
  "dt_raw": null,
  "from": "\"Sameroff, Rebecca\" <Rebecca.Sameroff@vermont.gov>",
  "to": "\"Connizzo, Katelyn\" <Katelyn.Connizzo@vermont.gov>, \"Feldman, Jake\" <Jake.Feldman@vermont.gov>",
  "cc": "",
  "subject": "RE: Internal FW: Calvin request",
  "attachments": [],
  "body_head": "Ah great point Kate – we only need to address Calvin’s question. However, it feels like a half story without noting the inaccuracy of the claim that some folks are seeing a huge cut this year from OBB",
  "locators": [
   "email2/part 20",
   "email2/part 26 (quoted)"
  ],
  "id": "M033"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-11-02 09:45",
  "dt_raw": null,
  "from": "\"Sameroff, Rebecca\" <Rebecca.Sameroff@vermont.gov>",
  "to": "\"Connizzo, Katelyn\" <Katelyn.Connizzo@vermont.gov>",
  "cc": "",
  "subject": "Reminder to review at check in FW: Internal FW: Calvin request",
  "attachments": [],
  "body_head": "There are a few more edits in the below since Friday, FYI!",
  "locators": [
   "email2/part 26"
  ],
  "id": "M034"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-11-02 10:33",
  "dt_raw": "Monday, November 2, 2026 10:33 AM",
  "from": "Mearhoff, Sarah",
  "to": "Shouldice, Bill <Bill.Shouldice@vermont.gov>; Sameroff, Rebecca <Rebecca.Sameroff@vermont.gov>; Connizzo, Katelyn <Katelyn.Connizzo@vermont.gov>; Feldman, Jake <Jake.Feldman@vermont.gov>",
  "cc": "",
  "subject": "Op ed published!",
  "attachments": [],
  "body_head": "By the Waterbury Roundabout: Shouldice: Fact-checking tax talk in an election year — Waterbury Roundabout And all of the Community News Group papers: https://www.vtcng.com/shelburnenews/opinion/opinio",
  "locators": [
   "email1/part 18 (quoted)",
   "email2/part 13"
  ],
  "id": "M035"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-11-02 15:48",
  "dt_raw": null,
  "from": "\"Mearhoff, Sarah\" <Sarah.Mearhoff@vermont.gov>",
  "to": "\"Baker, Will\" <Will.Baker@vermont.gov>",
  "cc": "",
  "subject": "FW: Op ed published!",
  "attachments": [],
  "body_head": "",
  "locators": [
   "email1/part 18"
  ],
  "id": "M036"
 },
 {
  "kind": "produced (forwarded email)",
  "dt_et": "2026-11-02 15:48",
  "dt_raw": null,
  "from": "\"Mearhoff, Sarah\" <Sarah.Mearhoff@vermont.gov>",
  "to": "\"Baker, Will\" <Will.Baker@vermont.gov>",
  "cc": "",
  "subject": "FW: Op-ed from Tax Commissioner Shouldice",
  "attachments": [
   "Shouldice wealth tax op ed Oct 26.docx"
  ],
  "body_head": "",
  "locators": [
   "email1/part 19"
  ],
  "id": "M037"
 },
 {
  "kind": "produced (cover email)",
  "dt_et": "2026-11-03 20:24",
  "dt_raw": null,
  "from": "\"Baker, Will\" <Will.Baker@vermont.gov>",
  "to": "\"mrkiouak@gmail.com\" <mrkiouak@gmail.com>",
  "cc": "",
  "subject": "Email 2",
  "attachments": [
   "Shouldice wealth tax op ed Oct 26 (1).docx",
   "Shouldice wealth tax op ed Oct 26 (2).docx",
   "Shouldice wealth tax op ed Oct 26.docx",
   "Shouldice 'wealth tax' op ed TRUNCATED Oct 2026.docx",
   "VT vs MA income tax liabilities_2026.xlsx",
   "Wealth Tax - Op Ed_D0.docx",
   "Wealth Tax - Op Ed_D0_A.docx",
   "Wealth Tax - Op Ed_D0_Attchment from 10-19 email to Bill.docx",
   "Wealth Tax - Op Ed_draft ....agh reorg.docx",
   "Wealth Tax - Op Ed_draft 1 marked up.docx",
   "Wealth Tax - Op Ed_draft 1.docx",
   "Screenshot 2026-11-02 155404.png",
   "Screenshot 2026-11-02 155423.png"
  ],
  "body_head": "Will S. Baker | Assistant Attorney General Director, Legal Unit Vermont Department of Taxes 133 State Street | Montpelier, VT 05633-1401 p: (802) 522-3360 | www.tax.vermont.gov CONFIDENTIALITY NOTICE:",
  "locators": [
   "email2/message.eml"
  ],
  "id": "M038"
 },
 {
  "kind": "produced (cover email)",
  "dt_et": "2026-11-03 20:24",
  "dt_raw": null,
  "from": "\"Baker, Will\" <Will.Baker@vermont.gov>",
  "to": "\"mrkiouak@gmail.com\" <mrkiouak@gmail.com>",
  "cc": "",
  "subject": "RE: Public records request — Commissioner Shouldice's commentary of October 25–27, 2026",
  "attachments": [
   "image_123655411 (4).JPG",
   "image_123655411.JPG",
   "MS Teams social-post-approval-not-posted.png",
   "Op Ed Group - Teams Chat.docx",
   "Feldman MS Teams Chat 10_19 1.png",
   "Feldman MS Teams Chat 10_20 1.png",
   "Feldman MS Teams Chat 10_20 2.png",
   "Feldman MS Teams Chat 10_20 3.png",
   "Feldman MS Teams Chat 10_20 4.png",
   "Feldman MS Teams Chat 10_20 5.png",
   "Feldman MS Teams Chat 10_21 1.png",
   "Feldman MS Teams Chat 10_21 2.png",
   "Feldman MS Teams Chat 10_21 3.png",
   "Feldman MS Teams Chat 10_21 4.png",
   "Feldman MS Teams Chat 10_21 5.png",
   "Frequency of High Income.xlsx",
   "image_123650291 (1).JPG",
   "image_123650291 (2).JPG",
   "image_123650291.JPG",
   "image_123655411 (3).JPG"
  ],
  "body_head": "Mr. Rkiouak: Attached please find records responsive to your request of October 30. There are 54 items I intend to send. It may be over more than one email. The records starting with “image_123655…” a",
  "locators": [
   "email1/message.eml"
  ],
  "id": "M039"
 }
]