Thanks for using JustAnswer.com!
I am sorry to here about your tax
First, if you haven't already, I'd like to recommend hiring a representative. If you handled the audit
yourself, there is a good chance that you may have been railroaded. If there are any changes made to your return
that were not correct, you can write to the IRS to request an Audit Reconsideration. An expert would be very helpful in reviewing your audit and letting you know if they can appeal the audit results in a successful manner. I would recommend finding an enrolled agent (they usually charge lower fees) in your area.
On to your first question. You do need a Employer ID
number if you are operating your new business as a C-Corp.
2.) Your daughter's assets would only be at risk with the IRS if the new corporation doesn't file and pay payroll taxes
on time and in full. To help prevent issues like this, I would recommend setting up payroll services that will take care of payroll tax payments and payroll tax return filing
If there are other questions, please reply to this answer so that I can assist you further. If this answers your question, please rate
my performance between OK and Excellent Service so that I can be paid. Thanks for your business.