You are indeed bitten due to procrastination, but it might not be for the reason you think you are. If the company has been dormant since its inception, why are you worried about paying taxes? The IRS doesn't come after dormant companies that don't have revenue. There's nothing to come after.

Are you using paying taxes as a way of procrastinating from real work? A much harder problem is making something people want. Worry more about that.