I don't think this happens unless the bank account has enough of a balance.

From irs.gov:

  United States persons are required to file an FBAR if:
  
  1. the United States person had a financial interest in
  or signature authority over at least one financial account
  located outside of the United States; and
  
  2. the aggregate value of all foreign financial accounts
  exceeded $10,000 at any time during the calendar year
  reported. [1]

You need to get an accountant. I work with a lot of accountants and have dealt with the IRS before, they are not some faceless org and will work with you. Ultimately, I think it's incredibly unlikely you owe 100k in back taxes on something with no revenue, but a good Accountant will understand the case law, tax code, and standard IRS procedures to help you through this.

[1] https://www.irs.gov/businesses/small-businesses-self-employe...

EDIT: Updated information to most recent rather than 2014