Fake Stripe Atlas Delaware franchise tax / Form 1120 missed-filing penalty lure — "Atlas filing missed — $400 franchise-tax penalty + $200/month accruing — reinstate good standing within 7 days" via fake `dashboard.stripe.com/atlas` targeting Stripe Atlas C-corp founders. DE franchise tax (Mar 1) + Form 1120 C-corp (Apr 15) + DE Division of Corporations annual report give attackers four credible compliance windows per year. B2B-founder scope keeps FP very low (very narrow recipient population). Real Stripe Atlas reminders come from stripe.com / atlas.stripe.com and corp.delaware.gov on calendar, never via inbound email link demanding immediate wire / urgent payment. Source: GC1 R8 multiagent council (S5 SaaS specialist).

Fake Stripe Atlas Delaware franchise tax / Form 1120 missed-filing penalty lure targeting Stripe Atlas C-corp founders. The phish narrative arrives as: "Stripe Atlas Delaware franchise tax filing missed — $400 penalty plus $200/month accruing applies — reinstate within 7 days to restore good standing," or "Stripe Atlas Form 1120 C-corp annual report past due — pay registered agent and franchise tax penalty to reinstate good standing within 14 days." Stripe Atlas onboards thousands of new C-corp founders each year (the dominant programmatic incorporation service for early-stage startups + international founders), and the Delaware franchise tax (due March 1) + Form 1120 C-corp federal tax (due April 15) + DE Division of Corporations annual report cycle gives attackers four credible compliance windows per calendar year (March 1 franchise + April 15 1120 + estimated tax quarterlies + DE registered-agent renewal). The narrative is especially credible because the underlying penalties are REAL: a missed DE franchise tax filing accrues a $200 penalty plus 1.5%/month interest on the unpaid tax, and a missed Form 1120 accrues a $245/month penalty per the IRS schedule — attackers reuse the accurate dollar figures to lend the lure technical credibility. Lookalike `dashboard.stripe.com/atlas` portals harvest the C-corp founder's Stripe account credentials (post-compromise: drain the connected Stripe payments balance, redirect future Atlas invoicing, exfil customer-data exports) plus payment-card details for the bogus penalty wire. Real Stripe Atlas reminders come from stripe.com / atlas.stripe.com with DMARC pass; corp.delaware.gov sends formal correspondence on calendar; neither demands wire-style "pay this penalty within 7 days" via inbound email link. The B2B-founder scope keeps FP very low — the recipient population is narrow (Stripe Atlas C-corp founders), and the Stripe Atlas + DE franchise tax + Form 1120 + registered agent + good-standing vocabulary cluster is functionally exclusive to incorporated-startup compliance. Fires when body references Stripe Atlas / Delaware franchise / DE Division of Corporations / Form 1120 / C-corp / registered agent / annual report AND contains missed / penalty / past due / reinstate / good standing / action-required urgency. Excludes stripe.com, atlas.stripe.com, corp.delaware.gov, and the broader .gov umbrella. Auto-classified as danger via the `-lure` suffix. Source: GC1 R8 multi-agent council (S5 SaaS specialist).