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Auditing/Existence of Business to IRS



I fell behind with my Annual Reports for my LLC.  On May 7th, I caught up, paid my dues and was re-instated.

However, the date of dissolution still reads 4/9/2011 with reinstatement in 6/7/2013.

I asked the IRS if my business (for tax purposes and such) existed between between the time of dissolution and reinstatement.  However, they could not answer my questions and referred me to either an accountant or lawyer.

However, they gladly accepted my 2012 Annual Report ($500) and all my sales tax paid during 2011, 2012 and now 2013.

Not having done my taxes for 2012 due to this issue, am I up for an audit?

If the IRS can't tell me, how can I know what best to do when I file my taxes?  Do I file as I normally would, including my business items or is this a weird exception.  I think it would be unfair to not all me to claim my business, especially after paying sales tax and the annual report fee.

Please inform.

Thank you very much.


Here is my opinion - I would file as you normally do. I doubt wether you would be audited unless there was some other problem with your return. I think most of your liability might be a legal one if there was a problem with goods or services sold during the period before reinstatement, but even that would probably be minor. So, I think you are OK, if the IRS has a problem they will send you a notice, but I wouldn't hold my breath.


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Richard S


Questions about the collection of taxes. I spent ten years in Collections and tax return review with the IRS and spoke with over 20,000 people. I worked with people to solve problems with their tax levies, liens, Offer in Compromise, unfiled tax returns, payment/filing options and general questions.


Over 10 years with the IRS - recently retired. Handled thousands of cases - mostly for regular people that owed anywhere from a few hundred dollars to over $100,000.

Masters Degree from Iowa State in Ames.

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