I have a somewhat complicated situation that I am trying to understand in order to properly file my final return (1120S for 2013) for my now dissolved business. Thoughts and advice on the following is greatly appreciated. Unfortunately I am not in a position to hire an accountant and tax attorney to help me at this time. I need to resolve this in order to file my personal 1040 for 2013.

• I was a franchisee who lost the business to an aggressive franchisor. Civil/criminal issues aside (I had, and still have, no money to pursue charges legally), the franchisor took all my assets on premises --equipment, office supplies, everything. I am planning to claim them on my tax return as a theft. Does this seem reasonable?

• How should the building, amortization, equipment, depreciation, etc. be reflected on the return, since nothing is in my possession now and no monies were received for anything, including no return of landlord deposits?

• The franchise offered services and people paid in advance, which meant a significant amount of unearned revenue liability remained on my books. Even though the franchisor seized the business, they refused to formally accept the liability of the unearned revenue and service obligation to the customers (although they have been providing the service to the customers). This means to me my business remains liable for unearned revenue in perpetuity and technically owes customers refunds. Unfortunately there is (was) no money available for refunds. So the company could be sued at any time by any and all of the customers. How should this be reflected on the return/balance sheet?

• This is more of a side-note. I filed chapter 7 (personal bankruptcy) and it was discharged in 2013, thankfully relieving me of much of the financial debt incurred both by the business and personally.

Thanks in advance for any advice!
Paul