I was thinking about this as well. But, I think that is a bit of a problem. I had a startup that failed, but I didn't close it for a couple years with the hope

I was thinking about this as well. But, I think that is a bit of a problem. I had a startup that failed, but I didn't close it for a couple years with the hope that I would jump back in. I ended up starting a totally different company instead, but that first one survived for 4 years while it was really only around for 2. Since taxes are really easy when you aren't making any money, I didn't really have any reason to officially shut it down. You got to wonder how often the case is that someone delays a year because there wasn't any reason to make it official.