Legal Question in Business Law in California

You get a taxpayer identification number from the Internal Revenue Service, and normally that's all you need for both state and federal reporting purposes for the business. Go to www.irs.gov and click on "forms and instructions" and then enter "SS-4" in the search box. Download both the application form and the instructions and read the instructions carefully before applying. I don't think the IRS cares about your California tax liens as much as it does getting you signed up to pay more taxes for your new business.