Failed to file local taxes, they made up a return?

[Bporada]

I failed to files taxes with my local city a few years back for 2019 and they sent me a letter explaining the penalties etc. 

In this letter they had a 2019 tax return with my name and they input $35000 as my income for that year!!! I don’t make nearly that amount! How did they come up with this? Is this legal? Is this typical for them to just make up a return?

I’m really confused as to what to do now as they’re claiming I owe them $500 in taxes when I don’t think I made more than $2000 that year!