The detail
What it means in practice.
Where the rule comes from, who it points to in each structure, and the form that changes it.
The IRS requires an EIN application to name one person who controls the company, with their tax number or, if they have none and can't get one, "foreign" or N/A. For a single-member LLC it's the owner, for a partnership a managing member, and for a corporation a principal officer. The IRS writes to this person about the company, and a change of responsible party is reported on Form 8822-B.
See also
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