Delinquent Ohio income taxes

I just received notice from the State of Ohio for "Delinqent - Failure to File" regarding state income taxes for 1980. This is the first notice I have every received. I lived in Ohio between 79 and 81 and due to my career have lived in several states since. I believe I can say that in my entire life as a taxpayer I have never defaulted on any tax obligations, State federal or otherwise. To the best of my knowledge I have no tax obligation with the state of Ohio. All of this aside and assuming Ohio is correct, am I leagally bound to reconcile this tax obligation including penalty fees and 23 years interest? If I am obligated shouldn't I be allowed to re-file my 1980 Ohio tax assuming the original filing was misplaced, lost etc.?

[abezon]

You need to consult an Ohio tax attorney or CPA -- it may be too late for OH to try to make you pay taxes. Also, the federal laws say you have 2 years after the last payment to amend a tax return, which would allow you to refile. You'll probably need to get a copy of your 1980 return from the IRS. It will cost about $30.

abezon - thanks for the quick reply and sound advice.