I received a notice for proposed assessment for CA tax that I owe CA tax for 2021. I used to work and live in CA, but moved in 2017 overseas to work as a government civilian employee overseas. I changed my residency to Texas, by changing my driver's license, registering my car in Texas, selling my home in CA and utilizing my parents home as a home of record. Therefore, I never needed to file state taxes with CA except for the first year (2017) when I was a CA resident for part of the year. After my tour in Japan, do to the lack of job availability else where, I ended up returning to CA in 2022 to work. I am back overseas now, but today I received a notice for unfiled taxes for 2021. Since I wasn't a resident, didn't have a CA driver's license, didn't earn any income in the state, nor did I live in the state in any part of 2021, Do I need to pay or file for CA income tax?
Obviously after I returned to CA, I reclaimed residency there, but that was in 2022. I don't have Texas license anymore, nor any documentation besides my 2021 W-2 to prove that I wasn't in nor part of CA. What can I do for the Notice of Proposed assessment which includes delinquent penalty and interest.
