I am sure some EAs and CPAs know how to research Virginia statutes.  They're easy enough to find online.  But a lawyer could do it in 15 minutes.  The statute of limitations used to be 20 years, but then in 2010 they changed it to ten years, and in 2016 to seven years.  But the changes weren't retroactive.  My guess would be that Governor Youngkin's tax collectors turned this over to a collection agency as a last gasp before at least some of it becomes uncollectible because the statute is expiring.