Individual Taxpayer owned a C Corp for 3 years and business did not take off and he closed the  C Corp (dissolved properly with the State of CA).  The state said he paid the final $800 Min Franchise Tax for final year 2015, did not file the final tax return and he filed it during 2018 when he got the notice of missing tax return from the State in early 2018.  

The total accumulated loss was $7K.  Can the taxpayer take the accumulated loss of $7K as a Long Term Capital Loss in his Schedule D in 2018 tax return?  The Tax ID will be included in the description.

Thanks for your help.  Let me know if I need to provide some info. I have read some questions in this forum but did not answer my specific situation.