> How in the fuck is it remotely fair to tax corporations with no employees, no revenue, no investments, no capital, nada, zil, zip!

Having a corporation is a privilege, and many US jurisdictions apply a minimum fee or tax to it (usually, a fee hundred USD annually.)

That's not what you are dealing with, though, which seems likely to be a non-compliance penalty from a state or local taxing authority; you generally do need to file tax paperwork annually, probably both federal and state, for a US-based corporation.

Not sure how Stripe Atlas works, by the actual taxing authority should have sent a very specific documentation of the charges; they should be able to provide you with that documentation if they are set up to accept that on behalf of the corp.