This is the portion of the post that is inaccurate:
"It should be noted that there is no such thing as a "conversion" from an LLC to a corporation. In order to form a corporation, you need to file articles of incorporation with the authority in your state (typically, the secretary of state or division of corporations)."
There is such a thing as a conversion from an LLC to a corporation at the state level. After converting from an LLC to a corporation in Delaware, for example, an entity will receive a Certificate of Conversion. Because of this, the item that you pasted from the IRS website (describing that you will be required to obtain a new EIN if a corporation receives a new charter from the secretary of state) makes it sound like the person who originally posted will be required to obtain a new EIN in all instances. Perhaps that is generally true, but, as I described in my post, writing the IRS a letter and asking the IRS to reassign the EIN from the LLC to the corporation can result (it did in my client's case) in the IRS granting this request.
I wanted to respond to this post because I read it after writing the letter to the IRS asking them to re-assign the client's EIN. Because of your post (and others on a few other websites), I began doubting that the IRS would grant the reassignment of EIN request, so I almost went ahead and had the client obtain another EIN for the newly converted corporation. However, fortunately I waited and received back the letter from the IRS indicating the reassignment was accepted. I just do not want others to be led astray as well. No offense was intended by my post.
