Posted Friday, February 5, 2010---11:07 a.m.

MADISON, Wis. (AP) -- Republican candidate for Senate Dave Westlake says he didn't pay Wisconsin income taxes in 2002 because he was living in Illinois that year.

Income tax records provided to The Associated Press this week by the Wisconsin Department of Revenue show that Westlake reported net taxes in nine of the past 10 years but not for 2002.

Westlake said Friday that's because he was working as a consultant at Caterpillar in Peoria, Ill., the entire calendar year. He says he returned to Wisconsin sometime in early 2003.

Westlake is running against Terrence Wall for the Republican nomination to challenge Democratic U.S. Sen. Russ Feingold. State tax records show that Wall didn't pay income taxes nine of the past 10 years.

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