So I call FTB and the pull her up by her FTB Account umber and then again by SSN and they show no balance due for her.  

After some back and forth, and verifying her Date of Birth, I find out that this person that has this huge balance due for failing to file a CA return has the same name as my client, even the middle initial is the same but is a totally different person (different DOB)....apparently FTB just pulled an address they found somewhere for a  Mary T Jones (the agent told me they get their information from many different places...sounds like a half ass internet search to me) and sent the bill...didn't bother to verify if it was the right person or not  WTF California?!?!   

They couldn't tell that my Mary T Jones DID file a CA return with the address where they sent the notice and had no balance due?  

Something is really broken in their system for this to happen.