In your response in the TOTV you asked the following question and I thought I would give you a reference point:

"I did not recall being gated or not as a part of the IRS's case. I reviewed the summary in the POA newsletter and could not find a reference to this. Could you cite your source?"

On Page 13 of the IRS response to Mr.Charles H.Smity there are references to The Villages being a gated community with 27 tax exampt bond gates. and goes into some detail regarding The Villages being gated, etc.