Can California collect on an alleged 10 year old income tax? 1 Answers as of January 09, 2012

A week ago, I received a letter from the California Franchise Tax Board (FTB) claiming that I owe the state over $3000 in income tax, penalties, and collection fees. Has the statute of limitations expired on this alleged tax? Two items may be relevant: (1) the IRS corrected my last year's federal return, in my favor, but I didn't report this correction to the FTB (I didn't know I was supposed to!) and (2) California placed a lien against my (non-existent) real-estate property in Sacramento about five or six years ago concerning a different matter (non-repayment of an alleged overpayment of unemployment benefits). Thanks for your time and consideration.