Hello, I'm having an issue that is driving me crazy which I'm hoping someone can help me with. I opened an LLC in the State of Tennessee in 2009, there wasn't much activity, with the exception of a check for about $175 to the business in 2010, by this point I had every intention of moving my business to California and I heard that it was easier to close and re-open than "move" a business, hopefully that wasn't bad advice. So I went ahead and sent the Articles of Dissolution and opened the LLC in California in early 2011 (Same Name). With regards to the TAX EIN, I used the SAME EIN used for the TN LLC as the CA, mailed a letter to the IRS stating the address changed, per an IRS agent on the phone. Next thing I know the State of TN Rejected my request due to IRS Clearance. I must take care of this before the end of the year! The TN LLC is considered still open and I have the LLC in CA same business, same EIN and I can't pay taxes to both, considering my income is under $500 at this point. This is what the IRS needs to know: The TAX EIN # should be ONLY associated with the LLC in California (all income addressed to the LLC during 2011 is addressed to the LLC in California) The LLC in Tennessee same name, same EIN is done. How do I handle this before having to pay thousands of dollars in penalties which I clearly do not have due to getting tossed back and forth by the State of TN and the IRS (which by the way I did go back and forth many times without getting answers!)? Thanks guys in advance, really appreciate it. Confused and going crazy.