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In this video, the speaker discusses the procedures for canceling an Employer Identification Number (EIN) with the IRS. An EIN serves as a tax ID number assigned to various entities, including sole proprietorships, trusts, estates, joint ventures, and charitable organizations. The key point is that an EIN cannot be canceled; once assigned to a business entity, it is permanently linked to that entity and is never reused or recycled. The term "cancel" isn't quite accurate, as there are limited options for addressing an EIN, but it ultimately remains associated with the business name indefinitely.
