Hi Folks,

The situation:
* I fully closed my S-Corp in 2008 (I was sole stock holder)
* The IRS sent me a tax refund check after that I couldn't cash
* I wrote multiple times explaining the situation, but they just kept resending the check in the old business name.
* My big error: I let a friend cash the check since his new business has the same name (I've been trying to help him stay afloat.)
* In the interim, $68 of interest accrued.
* I just received a "Statement for recipients of interest income" for $68, but with the now defunct business' info.

What do I do? I don't want to resurrect the business in any way, but I want to make sure all of the taxes are settled properly. Is $68 below a filing limit? I'd really like for all of this to just go away, but I realize I made a mistake letting the check be cashed...

Thanks.