Legal Question in Business Law in California

More information is required to properly respond and you probably won't be able to provide it in this forum. It really depends on what the corporation accomplished. If it merely filed with the Secretary of State and did nothing else, there is probably nothing to worry about. If the corporation raised capital, incurred debt, purchased property, etc,. there are things to be addressed. In any event, you should probably properly dissolve the corporation so you do not have to worry about things moving forward.

I have been forming corporations for nearly 40 years, both for myself and (more recently) for clients. I have never been pursued by any governmental body over an abandoned, unused corporation. Very recently, I have received some form letters from the Franchise Tax Board suggesting that California, which is broke, is stepping up the pressure to collect franchise tax from dormant corporations. Until I see something going beyond form letters, however, I'll continue to believe it's safe to walk away and abandon an UNUSED corporate shell. It's a different story for a corporation that has transacted business affecting others.