there can be another issue the IRS could raise. Does your activity rise to the level of a business or was it a hobby. if it's a hobby then expenses are limited to revenue.
see this link for the criteria the IRS uses.
https://www.irs.gov/faqs/small-business-self-employed-other-business/income-expenses/income-expenses
if it does not meet the criteria of a hobby, then as stated before going live they're start-up costs. any amount that exceeded the limit for deduction and thus had to be capitalized, then the unamortized balance can be written off in the year the operations ceased
