March 18, 2012
Ms. Elaine Marshall
N.C. Secretary of State
FAX: 919-807-2010 – 5 pages
Dear Ms. Marshall:
In addition to enforcing notary law per NCGS 10b, per NCGS57C-6-03(b), the North Carolina Secretary of State is responsible for ensuring that North Carolina corporations file complete and accurate annual reports. A cursory investigation of the NC corporation database reveals that many are not; and it appears that corporation law hasn’t been enforced for several years.
Following this page is an example of a company, P. Comms Intl. LLC which is not in compliance with state corporation law. It appears that the corporation doesn’t have a federal tax payer number because that field was left blank.
If the corporation doesn’t have a federal taxpayer ID, then the IRS cannot accurately assess taxes to this corporation. P. Comms Intl. has apparently been non compliant since 2001. See the letter to the corporation from Charlene Dawkins dated 2001. P. Comm Intl’s. 2011 annual report is also incomplete and it doesn’t contain a federal tax payer ID number.
Finally, it is very odd that North Carolina’s Limited Liability Report form was amended to exclude the federal tax payer ID field. It would be a good idea to find out who amended the form and to correct it to be compliant with IRS laws under Title 18, 26 and 31.
Mr. Steven Miller, Chief IRS Criminal Investigation