I have two questions but here is the first and possibly the easier one to answer. I owned a business for 3-4 years and it was dissolved in 2001 (after 9-11). It was a DBA. Today, 9-4-2012 I got a bill for past due taxes in the amount of around $435 and another $214 in interest for what I believe is the final quarter 2001 940 FUTA form. The fact is that I'm fairly certain that I didn't pay any employees after September of that year and shouldn't owe anything which is why I didn't pay.

Why am I getting this now, you ask? Because they say that the original letter was sent to the wrong address and they just now found me.......

I plan on calling them and offering to provide them a zero final form for the quarter in question but I don't know what I can and can't prove. I do know that one reason the business closed was due to highway expansion and what I know I can prove is that it closed prior to the end of the year. There is an article in the newspaper dated 11-11-2001 mentioning the "now closed" business. However, I don't have most if any of the documentation for a business that dissolved over 11 years ago.

What are my chances of resolving this without paying anything?
What are my chances of resolving this without throwing it back at them due to a statute of limitations?
What are those limitations?

Thank you in advance.
Jay