# BRD-261 — Only federal tax documentation counts in an appeal

> Appeals must rely on federal-level tax documentation; state-level documents are not accepted.

- **Rule ID:** BRD-261
- **Layer:** Brand (`BRAND`)
- **Checks:** `the appeal attachments`
- **Severity:** HIGH — Rejected by at least one carrier or provider, and a common cause of failure at the rest.
- **When it bites:** Gates approval — get this wrong and registration is refused
- **How it is detected:** Human check — only someone holding the document can settle it
- **Fix type:** Supply evidence only you hold
- **Required by:** Twilio, HighLevel
- **Applies:** Applies to every 10DLC registration.
- **Canonical URL:** https://ekas.io/rules/10dlc/brand/brd-261/

## Why this rule exists

Verification runs against federal records, so a state filing — however official — does not corroborate the thing being checked and the appeal fails with the document attached. State certificates are the ones businesses have to hand, which is why they are the ones that get sent.

## How to fix it

Attach the IRS CP-575 or a 147C letter. If neither is to hand, request a 147C from the IRS Business & Specialty Tax Line before filing — it is free and it is the document the appeal actually needs.

## Check this yourself

**Is the document you are attaching federal — a CP-575 or 147C — rather than a state filing?**

1. Read the letterhead. A state incorporation certificate, a state tax registration or a certificate of good standing will not carry the appeal.
2. No federal letter to hand: request a 147C from the IRS Business & Specialty Tax Line before filing the appeal. It is free.

*What wrong looks like:* The state certificate is the one the business has in a drawer, so it is the one that gets sent. The appeal fails with a perfectly official document attached, and a full cycle is lost before anyone says why.

## Notes

We cannot see which document is attached. What the user has to do is check the letterhead: a state incorporation certificate, a state tax registration or a good-standing certificate will not carry the appeal, and sending one costs a full cycle before anyone says so.