IRS notices with trust EIN's always say the trust must file a 1041, but that does not apply if the trust (or estate) does not have income more than the filing requirement.  If the trust was not funded, was there an estate?  Has it been filing 1041's?  My guess is that it has not, because the preparer for that would also do the trust return, and should have elected to treat both as one entity.  

IRS doesn't "close out" EIN's issued to trusts and estates because there are just too many of them that don't have to file.  Any time you're dealing with California, though, it's never a bad idea to feed the Golden Bear with some paperwork if it keeps FTB off your back.