Dear Friends, My brother registered his LLC in Delaware State of US on January 2012. He resides in India and because of various factors, he was unable to make any business transactions in that LLC. He dropped his project and didn't earn a single Dollar from that LLC since it was registered. Now, we needs to understand, what are the legal complications, if he is not made any tax payments or file tax returns. Also interested to know, Since it is inactive, how to terminate/close this LLC? Can anyone assist us on this regard?