<prompt> Human: BACKGROUND: In 2012, I lived in Texas, and I worked for a company called IPD Industrial Parts Depot, whos located in Houston, TX. They are or were at the time owned by a parent corporation called Storm Management, which is based in CA.A few months ago I received a letter in the mail saying my former employer Storm Mgmt. reported that I earned wages in CA during 2012, and that I failed to file my 2012 California personal income tax return. Thinking it was bullshit I disregarded the letter, because Ive never even been to California, let alone worked or lived there.Today I received a Notice of Proposed Assessment from the state of CA, saying I failed to respond to the first letter and saying I owe 289.14 for taxes, penalties, interest, and fees.Am I required to pay this? If so, and I refuse to pay it, is the state of CA capable of garnishing my wages? As far as I know, they dont have my banking info or my current employers info. Or do I need to contact my former employer?Assistant: FYI, dont ignore letters that say you owe money. Especially if they are from the govtHuman: But its not the Fed, its a state I never lived or worked in. Honestly, what could they do?Assistant: Garnish your wages, take your bank account, etcHuman: A state I never lived or worked in could do that? How?  <response>: Because your company said you worked there. Then you decided the ignore them. 