Generally speaking an owner who intentionally abandons property loses ownership and title transfers to the person who finds it. If the owner...

Take a look at the IRS website at this link. The IRS addresses your concerns. ...

Non-compete issue

Before even attempting to answer your question an attorney would have to read the agreement and find out more about what actually happened.

I have closed my business, I have incorpoated my business 12 years ago. I can't pay my Home Depot business card.

There is not enough information given in the question to allow for a very complete answer. Generally speaking a corporation is treated in the law...