The Massachusetts gubernatorial campaign is getting interesting. Republican Mit Romney, he of Salt Lake City Olympics fame, has had the edge in Bay State polls the past few months. However, his Utah tax records state he is a resident of Utah, not MA. MA law requires candidates to have been residents of the state for the seven continuous years preceding the election.

That's not so much a problem, since Massachusetts law interprets "residency" loosely. Indeed, he can claim residency by simply saying he intended to return.

What is interesting is the issue of Romney's 2001 MA tax return. He has refused to release that return, unlike every other candidate in the race. It was previously assumed he did not want to reveal financial issues. However, this residency issue now casts new light on Romney's refusals. You see, the return requires you to select between Resident, Non-Resident, or Part-Year Resident. Is that what he is afraid to release? Further adding fuel to the theory: Romney refused to release a redacted copy of the report to the Boston Globe showing only the residency question.

If nothing else, this controversy should knock Romney off message, forcing him to defend his residency at every turn of the campaign.