Just as George says.
Publication 4164 is also a good reference for MeF. This section about name control may be of interest to you too:
https://www.irs.gov/pub/irs-pdf/p4164.pdf#%5B%7B%22num%22%3A589%2C%22gen%22%3A0%7D%2C%7B%22name%22%3...
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Still an AllStar
