No money is owed to or by either party.

My suggestion regarding the EIN is this: Have your accountant call her and get it. If he/she is unsuccessful, I would try to contact another family that attended the daycare (if you know anyone) or send her a certified letter demanding that she provide her EIN or you will be forced to take legal action.

As for the possibility of collections. You have 30 days to dispute the claim. I would provide your contract and receipts of payments. It will also be up to her to validate the claim and clearly she won't be able to do so.

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