Similar thing happened to me, but with a much happier outcome. I lived in Iowa, moved to Colorado for a few years, and now I'm back in Iowa. I received a letter that I owed estimated taxes plus interest and penalties and... Ignored it. Then, 6 months later, I got a bill with the email address of the Iowa IRS agent.
One friendly email and four days later, her response was:
Thank you for your response to the Department’s billing notice you received for no record of an Iowa individual income tax return on file for tax year ending 12-31-2005. Per review of your 2006 Iowa return I have verified you claimed a part-year Iowa credit therefore please consider this matter resolved. I am in the process of revising your billing to zero. You may continue to receive notices until our Accounts Receivable as officially cleared the billing.
If you have any other questions please feel free to contact me directly. Thank you for your attention to this important matter.
Yes both Missouri and Hawaii have handled my moves in this fashion. At first they assume you owe them money, but if you provide documentation for where you were living and when then they cancel proceedings with no fuss.
I'm not sure how I was able to escape California without dealing with this, but that was some years ago...
One friendly email and four days later, her response was:
Thank you for your response to the Department’s billing notice you received for no record of an Iowa individual income tax return on file for tax year ending 12-31-2005. Per review of your 2006 Iowa return I have verified you claimed a part-year Iowa credit therefore please consider this matter resolved. I am in the process of revising your billing to zero. You may continue to receive notices until our Accounts Receivable as officially cleared the billing.
If you have any other questions please feel free to contact me directly. Thank you for your attention to this important matter.