Be careful because many policies will not cover any claims prior to the initial coverage date.
You also need to check with your previous insurer as to coverage for acts which occurred before the cancellation date.
These are supposedly the restarted automated collection letters that have been suspended for several years.
The IRS says that these taxpayers should have received an initial balance due letter with an explanation?
Perhaps you could ask your client to request a transcript?
I have closed some corporations over the years but not recently,
For some additional input on this topic, according to The Tax Book:
"A Corporation will terminate upon the complete liquidation of the corporation's assets."
"Note: A complete liquidation can occur even though the corporation retains a small amount of assets to settle debts and pay final administrative costs.
Amounts remaining are then distributed to shareholders."
"Post-termination expenses: Expenses of a corporation incurred after a complete liquidation are treated as capital expenses (additions to stock basis)."
A classic example would the final bill for preparing the last corporate tax return.
"How do I check EIN status?
Call the IRS. The best number to call is (+1) 800-829-4933.
When you hear the various menu options, select option 1 for English or 2 for Spanish, then option 1 for EIN inquiries, and then option 3."