OK, I want you to understand this is VERY VERY BAD. It means, among other things, that FTB has sent you several other notices that you either ignored, or were sent to the wrong address. It also means that if you don't reply and pay up now (or get the debt removed by proving they are wrong) it will go on your credit report as a bad debt and go to a collections agency.
I strong suggest hiring a professional to get you out of this. Look for an accountant who is also an "enrolled agent", that means an accountant licensed to practice before the IRS. (This is not the IRS, but an enrolled agent will be someone who specializes in tax matters.) Interview several and find one who is willing to work with CA even though you are out of state. Also find out how much they will charge -- if the state amount owed is smaller than the accountant's fee, you might just want to pay it ("easy money" vs "hard money").
If you want to fight yourself, respond immediately with a letter that says the following:
1. You never received any prior notices. This is the first notice you recieved. Ask that all future correspondence be sent to your current address.
2. You were not a resident of CA for 2011. Include a timeline of when you moved out, include proof like your apartment lease or home purchase when you moved. Focus on the definition of "domicile" in publication 1031 -- you moved out of California, established a permanent residence elsewhere, cut your ties to CA, and did not maintain a presence or plan to move back.
3. You had no CA-source income for 2011 that you are aware of. Ask them for proof of CA source income.
4. If you had no income at all for 2011 from any state and did not file a return, point that out. If you did have income for 2011 and filed an IRS return and a state return for where you lived, point that out and include copies.
5. Ask for the deadline on the final levy to be extended while your appeal is considered and so that you and FTB can have proper discussion of the allegations they are making.
After you write the letter, send it certified mail.
Then call the FTB and see if you can find someone who can tell you what is going on. But send the letter first so it's on file officially.
You might want to request an IRS "wage and income transcript" for 2011, to see if the IRS has any income on record for you and if some of it might be CA source. You might be able to get the transcript online, or order it by mail if 2011 is too old for the online system. <a rel="nofollow" target="_blank" href="
https://www.irs.gov/individuals/tax-return-transcript-types-and-ways-to-order-them">https://www.irs....>
Depending on the amount, it might not be worth fighting or hiring an expert. But if you are in doubt, hire an expert.
