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The video discusses the process of canceling an Employer Identification Number (EIN) with the IRS. An EIN is a tax ID number assigned to businesses, trusts, estates, joint ventures, and charitable organizations. Once assigned, an EIN remains attached to the entity and is never reused or recycled. Therefore, it cannot be canceled in the traditional sense. The only way to effectively "cancel" an EIN is to close the business entity or organization to which it is assigned.
