Number: 199930013 2025

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The document is a memorandum from the Department of the Treasury's Internal Revenue Service discussing the ability to levy assets of a single-member Limited Liability Company (LLC) to satisfy the tax liability of its owner. It concludes that while the LLC is disregarded for federal tax purposes, it remains a separate legal entity under state law, meaning the IRS cannot directly levy its assets unless certain conditions are met. The IRS may collect from the owner's distributive interest in the LLC or pursue collection through alter ego principles if sufficient grounds exist to pierce the LLC veil.

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We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

Can IRS go after LLC members?

Thankfully the separation created by forming an LLC will keep the IRS and your state tax authority from being able to garnish the LLCs assets or those of your other members. This doesnt mean that they cant come after your personal assets.

Are federal tax ID numbers public?

0:12 1:10 Always verify the legitimacy of the requesttor before providing any sensitive.MoreAlways verify the legitimacy of the requesttor before providing any sensitive.

Can I look up a federal tax ID number online?

Unfortunately, looking up your EIN on IRS.gov isnt an option, as theres no EIN lookup tool. Still, that doesnt mean youre entirely out of luck. You can find it on the official IRS notice you received when it was issued, call the IRS directly or locate your EIN on business documents.

How do I verify a companys federal tax ID number?

How to verify an EIN number for a business Check the SECs EDGAR system. Search a states Secretary of State business directory. Go directly to the IRS for nonprofit organizations. Request a report from a major credit bureau. Ask the businesss accounting department, or search other public places. Leverage Middesk.

Can I look up a federal tax ID number?

Ask the IRS to search for your EIN by calling the Business Specialty Tax Line at 800-829-4933.

What is the trust tax identification number?

An EIN from the IRS functions like a Social Security Number for the trust. In the context of a trust, it has nothing to do with employment. Whether the Grantors Social Security Number or an EIN is used to identify your trust depends on three factors: Whether the trust is revocable or irrevocable.

How to find an organizations tax ID number?

Simply ask the company to provide it. If the company is publicly traded, search SEC filings using its EDGAR tool. If youre looking for the EIN of a tax-exempt organization, like a charity, you can look them up online with the IRS.

Is an LLC owned by a trust a disregarded entity?

Yes, an LLC owned by a trust can be a disregarded entity for tax purposes if the trusts sole owner (aka grantor) retains the trust property (funds, real estate, etc.) for themselves. But remember that the IRS considers the grantor as the true owner of trust property, even though the trust legally owns the property.

Number: 199930013 2025

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