Taxpayer had terminated his S-Corp filing a final return. Now he thinks he wants to go back in business. The state will allow him to pay up the back fees and reinstate. I’m assuming a new 2553 would need to be filed but does he need a new EIN or can he revive it under the old number. It’s only been 1 year.
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In other words, a democratic government is the only one in which those who vote for a tax can escape the obligation to pay it.
Alexis de Tocqueville -
He can revive the old Federal ID Number. I'd file another 2553, perhaps with an explanatory note, just as a precaution."The only function of economic forecasting is to make astrology look respectful" - John Kenneth Galbraith
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