Does Form 966 need to be attached for Voided C Corp which has not obtained a proper "certificate of dissolution" from not maintaining registered agent/franchise fees?
Form 966 preparation instruction only indicate "within 30 days after the resolution or plan is adopted to dissolve the corporation" which is typically from board or shareholder resolution and a proper dissolution
Tricky to understand if Filing IRS 1120 final would be sufficient to consider it "dissolved", given it can be revived in Delaware due to "Voided" status instead of proper Certificate of Dissolution.
