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In NY they look at a variety of factors to establish state of residency. In addition to the normal things they look for (time spent out of state, DL, voter registration, location of medical providers, banks, etc.) they also explore the old adage "home is where the heart is" to determine where items of personal significance were located, such as photo albums and other family keepsakes.

Driver's license doesn't make you a resident, but not relinquishing the license to be re-licensed in the new state gives the t/p a big hurdle now to disprove. Your client may be able to prove non-resident status by showing number of days in IL is below the threshold to be considered a resident (alternatively, that days resident in VA preclude legal residency in any other state). Toss in a "never realized we had to change licenses but now we have" and that might work.

part of the irony of being a Circular 230 practitioner--Office of Professional Regulation can throw the book at us.