The Cummings & Cummings Law Journal

One of the most important steps in starting a new business is obtaining an Employer Identification Number (EIN) from the Internal Revenue Service (IRS). An EIN is a unique nine-digit number assigned to businesses for tax purposes. The EIN is used to identify the business when filing taxes, opening a bank account, and applying for

Whether you’ve just conceived the idea for a new app, product, or service, or whether you’ve been operating for years, dealing with the legalities and technicalities of starting and operating a start-up or small business can sap the creative energy of even the most resilient. To that end, this post is part of a series