In AOC’s defense... why would a company with no products and no revenues... owe any taxes?
In Ma, a corporation has to pay a franchise fee of something like $450 per year just for existing in the state. So, if you start a corporation and forget about it, fees accumulate until you tell the state you are closing it. I don’t know the situation in NY, but I can see how fees could add up if you’re sloppy and forget that you started a corporate entity.