Most likely FRAUD ... https://comptroller.texas.gov/
Some taxpayers have received fraudulent statements purporting to be from the Comptroller’s office. If you suspect any correspondence from our agency is fraudulent, please notify us by emailing stop.spoofing@cpa.texas.gov. Learn more
Since TX has no state income tax, we cannot guess. It sounds like it may be a scam.
There is a Texas Comptroller of Public Accounts but no Texas Controller of Public Accounts. They have a phone directory on their web site which will list the division for which the particular employee works.
OK Comptroller is an alternate spelling of Controller and they're both pronounced the same.
My point is that a letter from the actual Texas authority would use the word 'Comptroller,' not 'Controller.' If the letter actually has the word 'Controller,' it suggests that the letter is a scam. The two words actually have different meanings, with comptroller referring specifically to one who is responsible for financial accounting and reporting.