[arrosenberg]

> They only accepted correspondence by fax, no email, no website.

FWIW, I've never had a problem reaching the FTB or CDTFA by phone. They also have field offices all over the state, though I realize that would not have been useful in your case.

[dmabram]

They required documentation (for example, the credit card statements), so a call wasn't enough, I could mail or fax. But I did call them multiple times when trying to resolve, which was also a hassle. It's absurd that fax was the only means of electronic communication acceptable. How can you not accept email or have a web application? I don't know of a single other state that requires electronic communication solely by fax. I took it as a sign that CA wanted to create artificial hurdles so we would just give up and pay, which is ultimately what we did.