Legal Question in Tax Law in California

The California tax authorities are able to do this as there is no statute of limitations for collection of taxes in California. There still remains the question as to whether or not the taxes were in fact owed, but at this point this would normally require payment in full before a refund claim (and potential refund action in superior court) could be initiated.

This is a good example of why I tell all clients to keep income tax returns and supporting documents indefinitely. You should retain a qualified CPA or tax attorney to determine whether or not have any recourse (and to represent you as collection actions continue). Contact my office if I can be of assistance.