What is your bank doing when opening an account were an attorney is court appointed as receivership on a business regarding the following: who should we CIP, who's tax number should be used and examples of the proper account title to use.

http://www.fincen.gov/statutes_regs/guidance/pdf/finalciprule.pdf bottom of page 2, through the first half of page 3 MAY help with figuring this one out...

You have a court appointed fiduciary; i.e. the receiver. It's analagous to a guarianship or conservatorship. In the case of a receivership, the business is the customer. In the latter two examples the ward of the court is the customer. In all three examples the fiduciary is a mere signatory.

An accurate account title should be: ABS, Inc. by Janie T. Jones, Receiver. The appropriate TIN is the company's.