I would report to the IRS a change in the “responsible party” within 60 days of the change.
This change is reported using Form 8822-B, Change of Address or Responsible Party – Business (I've provided the link below). This is a good thing as it helps to provide assurance that critical communications from the IRS will not be directed to a person who is no longer associated with an entity.
I have pasted the link with the form and instructions below:
https://www.irs.gov/pub/irs-pdf/f8822b.pdf
