It is common to walk away from an abandoned C Corp. Realize that under current law, a C Corporation is a legal human being, and they can legally just exist and

It is common to walk away from an abandoned C Corp. Realize that under current law, a C Corporation is a legal human being, and they can legally just exist and do nothing. If you ever want to use that C corp io the future, you'll need to pay up back owed fees. Due to this, new C Corporations are easier to create, and there are millions of "dormant" C Corporations lingering because it is not worth the expense to shut them down.