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I think they can. You could live on the moon and they would get taxes from you. Did you earn the income in CA and not file your taxes because you were in Florida ? If you did that I think they can collect the taxes. Check with a tax attorney that knows CA taxes. Usually, they only go back 5 years and 1989 is further back than that. The state needs money and it wouldn't surprise me if they sent a tax bill to someone who is dead.

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Q: Can the California franchise tax board collect on taxes from 1989 when I'm now living in florida and receiving a bill now in 2012?
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