BobKamman
Level 15

There is no such animal as an incorporated LLC.  There are LLC's that have elected for federal tax purposes to be taxed as a corporation.  If that is what you are asking about, you may be right that no new EIN is required.  However, it looks like a loophole to make it more difficult for IRS to investigate responsible parties for 100% penalty cases.  Doesn't it leave the initial member holding the bag?