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Once you register with the government, you'll need to introduce your business to the IRS. That involves acquiring an EIN (Employer Identification Number). This isn't a requirement for small businesses without any employees. It is helpful, however, and you can apply online for an EIN.
The operations and management plan is designed to describe just how the business functions on a continuing basis. The operations plan will highlight the logistics of the organization such as the various responsibilities of the management team, the tasks assigned to each division within the company, and capital and expense requirements related to the operations of the business.