JohnJohn,
When you do not file annual reports to your state of incorporation, the state dissolves your corporation. Assuming there was no activity within the corporation, there`s nothing you need to do. Forming a new corporation will not be a problem.
Regards,
Neil Johnson
The Tax Dude™
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Neil Johnson
The Tax Dude®
www.thetaxdude.com
taxdude@covad.net
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