Funny story: TP temporarily moved out of country with 2 kids within a year after selling CA home . FTB's notices went to her NC home and when she first got the notices that her fren opened her mail to sent to her, she thought it was a scam because the sender of letter from FTB had a Nigerian name! TP disregarded the FTB notices and until the notice became collection and she realized it is serious. Then she remembered to call me to help her.