They would have to have grounds for thinking that and go through other processes first (like notifying you). The IRS notifies states when you file earnings from a company within that state, which is how Louisiana found and contacted me. Once I explained that I worked offshore I never heard from them again because I’m outside their tax jurisdiction. They had no other grounds to accuse me of owing then taxes other than the fact that I was paid by a Louisiana company. (If I had been working shore-side in Louisiana and living outside the state then they would have been correct.)