Presumably because BECU doesn't have a presence in Massachusetts and it would be harder for Mass. to get a levy on an out of state bank account? Op's tax lawyer

Presumably because BECU doesn't have a presence in Massachusetts and it would be harder for Mass. to get a levy on an out of state bank account? Op's tax lawyer in the article stated that "Chase Manhattan is not supposed to freeze an out-of-state account like this, and MA knows it. But MA does this because they know they can get away with it."