{
  "id": "BRD-002",
  "slug": "brd-002",
  "title": "Legal name must match the IRS record for the EIN",
  "statement": "The registered legal company name must match the IRS CP-575 / 147C record for the submitted EIN, character for character.",
  "rationale": "Vetting queries IRS records directly, so the legal name is matched mechanically rather than judged. Punctuation and capitalisation differences that a human would ignore — \"ACME, Inc.\" against \"Acme Inc\" — fail the comparison, which is why this rejects registrations that look obviously correct to their owner.",
  "layer": "BRAND",
  "layerSlug": "brand",
  "object": "brand.company_name + brand.ein",
  "severity": "BLOCKING",
  "detectability": [
    "EXTERNAL_DATA"
  ],
  "failureClass": "TERMINAL_EXTERNAL",
  "authorities": [
    "TCR",
    "Twilio",
    "Telnyx",
    "Bandwidth",
    "AWS"
  ],
  "codes": [
    {
      "provider": "Twilio",
      "code": "30900",
      "remediable": true
    },
    {
      "provider": "AWS",
      "code": "BRAND_TAX_ID_MISMATCH",
      "remediable": true
    }
  ],
  "applicabilityText": "Applies to every 10DLC registration.",
  "universal": true,
  "remediation": "Use the exact legal name printed on your IRS CP-575 confirmation letter (or request a 147C letter from the IRS). Punctuation and capitalisation matter: \"ACME, Inc.\" and \"Acme Inc\" are different records.",
  "notes": "We cannot verify this without an IRS lookup, so we surface it as a pre-submission warning with the evidence the user should check, never as a pass.",
  "phase": "approval",
  "automated": false,
  "attestation": {
    "question": "Does the legal name on the brand match the IRS CP-575 or 147C letter character for character, punctuation included?",
    "howToCheck": [
      "Open the CP-575 the IRS issued when the EIN was assigned. If it has been lost, call the IRS Business & Specialty Tax Line on 800-829-4933 and request a 147C — it is free and it is the same authoritative name.",
      "Read the name off the letter and compare it to the brand field one character at a time: commas, full stops, a leading \"The\", and the entity suffix all count."
    ],
    "failureLooksLike": "\"ACME, Inc.\" on the letter and \"Acme Inc\" in the form. A person reads those as the same company; the comparison is mechanical and reads them as two different records."
  },
  "url": "https://ekas.io/rules/10dlc/brand/brd-002/",
  "markdown": "https://ekas.io/rules/10dlc/brand/brd-002.md",
  "registry": "https://ekas.io/rules/10dlc/",
  "updated": "2026-07-25",
  "licence": "CC BY 4.0 — https://creativecommons.org/licenses/by/4.0/"
}