I'm trying to close my c corp, it was open in July 2012 and I'm having a problem decide to dissolve the c corporation but my CPA told me needs to wait until the end of the year then we can file a tax return with the IRS and State DE to close the account, is that true what she said? Do I need to wait and still paying her till end of the year? I give all my receipt and documents also statements from bank and merchants, the problem is I can not afforded to pay her every week around $500 for something that I don't do, the business was stop from last month, can someone help me and verified this is true that I need to wait till the end of the year to dissolve the company? I can not afforded paying her every week $500 until the end of the year while I am not doing any business anymore.
Please someone advice me.. I am struggling to pay the CPA and I lost money from the company also..

“I'm trying to close my c corp, it was open in July 2012 and I'm having a problem decide to dissolve the c corporation but my CPA told me needs to wait until the end of the year then we can file a tax return with the IRS and State DE to close the account, is that true what she said?”----->You can dissolve your C corp at any time you want. At any time after dissolution is authorized, the corporation may dissolve by delivering to the Department of State for filing articles of dissolution .Before you can dissolve a corporation, you have to pay all arrears in franchise tax to each state where it has been registered and the state where incorporated.A corporation dissolves by filing Articles of Dissolution. Dissolution is the termination of a corporation, either voluntarily by resolution, paying debts, distributing assets and filing dissolution documents with the Secretary of State; or by state suspension for not paying corporate taxes or some other action of the government. The primary steps involved when dissolving a company include corporate action to approve the dissolution; filing articles of dissolution with the state; filing all necessary federal, state, and local tax forms; statutory notification to creditors; settling creditors' claims and distribution of remaining business assets. If the corporation has no assets, it may be possible to walk away from it ,abandon it without paying taxes. If it has creditors, including tax creditors, you cannot withdraw assets from it (except, perhaps, as back salary, paying withholding tax on it) because that would be a preference, or a fraudulent conveyance.You need to file Form 966 within 30 days after the resolution or plan is adopted to dissolve the corporation or liquidate any of its stock.
http://www.irs.gov/pub/irs-pdf/f966.pdf
“ Do I need to wait and still paying her till end of the year? I give all my receipt and documents also statements from bank and merchants, the problem is I can not afforded to pay her every week around $500 for something that I don't do, the business was stop from last month, can someone help me and verified this is true that I need to wait till the end of the year to dissolve the company? I can not afforded paying her every week $500 until the end of the year while I am not doing any business anymore.”----->As said above.Dissolution is more complex than incorporation, and thus the Corporations Division strongly recommends that filers obtain professional legal, tax and/or business advice to assure the filer’s goals and intentions are met, that requirements of the law are satisfied, and that the shareholders, officers and directors are protected even after the dissolution.