A "doing business as" company name is relevant to interaction with tax-collection agencies. The links below discuss tax issues that come up when using a "doing business as" name (doing.business.as does not warrant the accuracy of any tax advice obtained from these external sites).

• completing Employer Identification Numbers forms (from the Internal Revenue Service)
• four apostles of start-up (from bankrate.com)
• small business start-up (from about.com)
• pre-incorporation planning (from inc.com)