EIN responsible party heads up

[PATAX]

Working on a corporate tax return for a client that comes in once a year. Client just told me she received an IRS letter about the responsible party/ein. She's going to drop off the letter when she can. Her husband recently died . Looks like I'll have to fill out  form to let the IRS know that the wife is the new responsible party. I believe someone else mentioned this on our Forum here before, maybe dascpa.

[BobKamman · Accepted solution]

IRS regulations require EIN holders to update responsible party information within 60 days of any change by filing Form 8822-B, Change of Address or Responsible Party - Business. It is critical that the IRS have accurate information in cases of identity theft or other fraud issues related to EINs or business accounts.

https://www.irs.gov/newsroom/irs-businesses-charities-others-with-employer-identification-numbers-mu...

[sjrcpa]

Does any one actually do this?

Just curious.

[BobKamman]

It's strictly enforced.  Just like alien tax clearances.