Unless they identify themselves as the State of California Franchise Tax Board, they're not.
At least for Federal taxes, you and they can only go back 3 years, unless they're alleging significant underreporting of income (which $200 isn't), in which case they can go back 6 years, or fraud, in which case you're on the hook forever. I don't know the FTB's time limits, but I'd be surprised if they're more than that (or at most one year more.)
Also, their name is pronounced "fran-chi-zi", because they're a branch of La Cosa Nostra, and yo, they don't mess around. If they wanted to take $200 from you, they'd have taken it by now. But if this really is the Franchises, you do have a way to get help in working with them, which is to contact the office of your state assembly representative. And if it's really not them, they'll probably also appreciate having you reporting the fraud (though unfortunately, you doing them a favor doesn't mean they'll do you a favor later.)