Undisputed Legal | Process Service

As one of the world’s top five suppliers of IT services as well as cloud and cognitive offerings, and artificial intelligence, International Business Machines Corp. (IBM) offers a highly varied range of products. The worldwide operations of IBM span over a hundred and fifty nations across the globe. In 1911, the Computing-Tabulating-Recording Company (CTR) was established in Endicott, New York, and was rebranded ‘International Business Machines in 1924.

Through various business activities, IBM manufactures, sells, and markets computer hardware, middleware, and software, as well as offers a variety of consulting and hosting services, such as for mainframe computers and nanotechnology. While IBM holds the U.S. record for generating the most yearly U.S. patents by a corporation for twenty-eight years running, the company also makes large investments in research and development. ATMs, floppy discs, hard discs, magnetic strips, relational databases, SQL programming languages, UPC barcodes, and dynamic random-access memory all were created by IBM (DRAM). 

IBM is headquartered in Armonk, New York, a community north of Midtown Manhattan. A nickname for the company is the ‘Colossus of Armonk’


Detailed figures on revenues and pre-tax income from continuing operations for five business segments are made available by IBM itself as well as the US Securities and Exchange Commission: [A.]  Cloud & Cognitive Software; [B.] Global Business Services; [C.] Global Technology Services; [D.] Systems; and [E.] Global Financing. 


This category encompasses IBM’s software platforms and solutions that provide a hybrid cloud service that assists customers with making business predictions, automating their processes, securing their networks, and updating their software. The Systems segment excludes operating system software, which is reported under the head of its own segment, but Cloud and Cognitive Software covers all other company software products. In fact, 70% of IBM’s total pre-tax sector revenue comes from this section.

Cloud & Cognitive Software assets are mainly goodwill, acquired intangible assets, and accounts receivable.


This sector offers consultancy, business process, and application management services. This is meant to assist customers to design and implement AI-driven intelligent processes as well as modernize application suites that are designed for hybrid cloud infrastructures. The segment has been on the decline during the pandemic in terms of contributing to pre-tax revenue, where it comprises approximately 15% of IBM’s total pre-tax income.

Global Business Services assets are primarily goodwill and account receivable.


This sector is responsible for holistic IT infrastructure and platform services, as well as a suite of hybrid cloud services and solutions. In the years ahead, IBM is positioning itself to be central to a rapid transition in the technological landscape. Within this change, both hybrid cloud and artificial intelligence will take center stage.

Global Technology Services assets are primarily goodwill, plant, property, and equipment, including the assets associated with the outsourcing business, accounts receivable, and acquired intangible assets.


The Systems sector helps to satisfy the emerging hybrid multi-cloud and enterprise AI workload needs by providing platform architecture for infrastructure as a service and platform as a service It is also responsible for designing cutting-edge semiconductor and system technologies.

Systems assets are primarily goodwill, manufacturing inventory, and plant, property, and equipment.


Global Financing works with companies to finance, remanufacture, and re-market their products. The finance is provided by IBM Credit, which allows consumers to get financing. Remanufacturing and remarketing involve the selling or leasing of used or modified equipment that has been reconditioned or updated.

Global Financing assets are primarily financing receivables, cash and marketable securities, and fixed assets under an operating lease. Global Financing amounts for interest income and interest expense reflect the interest income and interest expense associated with the Global Financing business, including the intercompany financing activities as well as the income from investment in cash and marketable securities.


The iconic IBM eight-bar logo, as well as several other designs and logos held and employed by IBM, as well as IBM product and service names, are all part of IBM’s trademark portfolio. IBM invests a lot of time and energy in the creation and protection of its trademarks and provides a detailed understanding of the procedure to adopt in case of any legal issues or to adhere to Process Service regulations.

The U.S. Online Copyright Infringement Liability Limitation Act of the U.S. Digital Millennium Copyright Act kicks in for matters of copyright, which would require the sending of a notice to the appropriate IBM division according to Process Service requirements.  The notice must have the physical or electronic signature of a person authorized to act on behalf of the owner of an exclusive right that is infringed, identification of the copyrighted work that has been infringed, and information that can help IBM to locate the material in order to comply with Process Service protocols. 

The individual sending the notice should also provide information to help the company to contact them, being an address or a telephone number within the Process Service requirements of the jurisdiction.

If material that another individual has posted to a system or network controlled or operated by or for IBM has been removed or disabled, they may file a counter-notice adhering to Process Service requirements. To comply with Process Service procedures, the counter-notice must be a written communication sent to the address of the Designated Agent that includes [A.] the physical or electronic signature of the individual; [B.] identification of the material that has been removed or to which access has been disabled and the location at which the material appeared before it was removed [C.] a statement under penalty of perjury that the individual has a good faith belief that the material was removed as a result of mistake or misidentification; and  [D.] the name, address, and telephone number, and a statement that the individual consents to the jurisdiction of Federal District Court for the judicial district in which the address is located or and that the individual will accept Process Service from the person who provided notification under 17 U.S.C. §512 (c)(1)(C) or an agent of such person.



IBM’s International Foundation filed for incorporation on July 16th, 1985 under Delaware jurisdiction. Consequently, the entity exists in its capacity as a foreign not-for-profit corporation. For exemption from Delaware Corporate Income Tax, any company must be recognized as a non-profit organization under Section 501(c) of the Internal Revenue Code and accepts Process Service as such. The foundation supports organizations involved with arts and culture, K-12 education, the environment, health, employment, human services, diversity, science, public policy research, and minorities.

Non-profit companies have a separate sales tax exemption and do not need to pay the Delaware business registration fees when they sell most products and services. It should be recollected, however, that the provision of personal property and the granting of accommodation can be subject to tax, regardless of the entity’s tax status.

The Division of Revenue is charged for registering non-profit companies doing business in Delaware with the state, which requires such organizations to pay income taxes to Delaware. These same entities are also required to register with the Delaware Department of Labour. Although IBM International Foundation retains a registered agent (CT Corporation System), Process Service may still be forwarded from the Department of State to the authorized officer.   


IBM Construction LLC is a domestic limited liability company that was incorporated in the county of Westchester on 29th October 2020. The entity retains a registered agent to accept Process Service on the company’s behalf. 

At the time of its formation, a limited liability company must have at least one member. The IBM Construction LLC was thus formed at the time of the filing of the initial articles of organization with the Department of State.The filing of the articles of organization is conclusive evidence of the formation of the limited liability company as of the time of filing, except in an action or special proceeding brought by the attorney general unless actual fraud has taken place.

A limited liability company formed is a separate legal entity even from the parent company and the existence of the limited liability company as a legal entity shall continue until the cancellation of the limited liability company’s articles of organization. Thus, Process Service must be directed as such to the limited liability company. 


IBM Consulting is a subsidiary of IBM Corp, incorporated in New York under New York State jurisdiction on 1st May 2008. The entity is a domestic business corporation in the state.  A New York-based entity like IBM Consulting would have to be entirely subject to the regulations of New York City Process Service, which is a domestic business entity for legal purposes. The steps required to incorporate a company are outlined in the section of the Business Corporation Law pertaining to incorporating business corporations. 

Additionally, the organization retains a registered agent, although when the Secretary of State is served, Process Service is frequently considered to be completed. The Department of State will then ship a copy of the process to the company with a certified mail with the specified address.


IBM GF International Holdings LLC was established on February 10th 2016 as a foreign limited liability company registered in Westchester county although it falls under Delaware Jurisdiction for Process Service. The registered agent of this company is CT Corporation System and the entity is currently active as a limited liability company for acceptance of Process Service. It is necessary to complete and file the Application for Authority with the Department of State, attached to the Application for Authority must be a Certificate of Existence from the official who files and maintains limited liability company records in the jurisdiction of the limited liability company. Under Section 802 of the Limited Liability Company, a foreign limited liability company (LLC) must publish in newspapers a copy of the application for authority or a notice containing the substance of the application for authority within 120 days after the filing of the application for authority.

It must be known that the address for forwarding Process Service to the company and the address of the registered agent are not exchangeable. IBM GF International Holdings retains a corporate address for Department of State service of process in New York, although the registered agent, CT Corporation System, is also empowered to accept Process Service on its behalf.


Process Service can be done upon a domestic or authorized foreign corporation, limited liability company, limited partnership, or limited liability partnership, although this Process Service usually requires that two copies of the process be personally served on the New York Secretary of State or any person authorized by them at the Office of the New York Department. The Department of State will mail Process Service to the entity at their offices if they accept Process Service on behalf of the entity.

IBM Growth Markets LLC is incorporated in the state of Delaware. IBM Growth Markets LLC was filed with the Department of State on November 30th, 2010. IBM Growth Markets LLC currently has its place of business in New York, the Process Service jurisdiction the limited liability company comes under remains Delaware, which is why the entity is a foreign limited liability company. Like most IBM subsidiaries, IBM Growth Markets LLC retains CT Corporation as its registered agent, with the Department of State also mailing Process Service forward. 

If Process Service is levied on the Secretary of State as an agent of a domestic corporation an authorized foreign corporation, this service is only acceptable by personally delivering to and leaving with the Secretary of State the requisite documents. At the office of the Department of State in the city of Albany, it is necessary to provide duplicate copies of such Process Service together with the statutory fee in order to complete Process Service.  The Secretary of State shall promptly send one of such copies by certified mail, return receipt requested, to such corporation, at the post office address, on file in the Department of State, specified for the purpose of Process Service.

IBM is often referred to as Big Blue, and they are now part of the Dow Jones Industrial Average. IBM is the world’s biggest employer, with at least 70% of IBM workers located outside the United States representing their nation of residence. With five Nobel Prizes, six Turing Awards, ten National Medals of Technology (USA), and five National Medals of Science, IBMers have been particularly successful in obtaining honors in their field

For more information on serving legal papers, contact Undisputed Legal our Process Service department at (800) 774-6922. Representatives are available Monday-Friday 8 am – 8 pm EST.  If you found this article helpful, please consider donating.  Thank you for following our blog, A space dedicated to bringing you news on breaking legal developments, interesting articles for law professionals, and educational material for all. We hope that you enjoy your time on our blog and revisit us!  We also invite you to check out our Frequently Asked Questions About Process Servers.


1. International Business Machines Corp. ‘Form 10-K for the Fiscal Year Ended December 31, 2020.’ Inline XBRL Viewer, 

2. Contributor Prableen Bajpai. ‘Top Patent Holders Of 2020.’ Nasdaq, 

3. Report of Financials International Business Machines Corporation and Subsidiary Companies.’ Inline XBRL Viewer, 

4. To amend title 17, United States Code, to implement the World Intellectual Property Organization Copyright Treaty and Performances and Phonograms Treaty, and for other purposes, as part of the Digital Millennium Copyright Act.  Pub. L. 105-304

5. If multiple copyrighted works at a single online site are covered by a single notification, a representative list of such works at that site

6. Pursuant to 17 U.S.C. §512 (g)


All written notices should be sent to the following Designated Agent:

Designated Agent: Jason Berrebi, Counsel  

Address: 1 North Castle Drive, Armonk, NY  10504 

Email address:

8. All written notices should be sent to the Designated Agent:

Designated Agent: Dody Lira, Director for Abuse Operations 

Address:  SoftLayer Technologies 

14001 North Dallas Parkway, Suite M100, Dallas, TX 75240 



All written notices should be sent to the following Designated Agent:

Designated Agent: Copyright Agent 

Address: c/o IBM Cloud Video, 550 Kearny St, 6th Floor, San Francisco, CA 94108 

Email address:

10. 17 U.S.C. §512 (c)(1)(C)

(c)Information Residing on Systems or Networks At Direction of Users.—

(1)In general.—A service provider shall not be liable for monetary relief, or, except as provided in subsection (j), for injunctive or other equitable relief, for infringement of copyright by reason of the storage at the direction of a user of material that resides on a system or network controlled or operated by or for the service provider, if the service provider—


(i)does not have actual knowledge that the material or an activity using the material on the system or network is infringing;

(ii)in the absence of such actual knowledge, is not aware of facts or circumstances from which infringing activity is apparent; or

(iii)upon obtaining such knowledge or awareness, acts expeditiously to remove, or disable access to, the material;

(B)does not receive a financial benefit directly attributable to the infringing activity, in a case in which the service provider has the right and ability to control such activity; and

(C)upon notification of claimed infringement as described in paragraph (3), responds expeditiously to remove, or disable access to, the material that is claimed to be infringing or to be the subject of infringing activity.

11. DOS ID:1012069

12. DOS Process (Address to which DOS will mail process if accepted on behalf of the entity)


Address:28 LIBERTY ST., NEW YORK, NY, United States, 10005

13. DOS ID:5867722


Address:60 LONGVIEW DR, SCARSDALE, NY, 10458


16. Or at any later time specified in the articles of organization, not to exceed sixty days from the date of such filing

17. DOS ID:3666096


Address:1170 BROADWAY STE #806, NEW YORK, NY, United States, 10001

19. DOS ID:4894170

20.The completed application, together with the filing fee of $250, should be forwarded to the New York Department of State, Division of Corporations, One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231.


Address:28 LIBERTY STREET, NEW YORK, NY, United States, 10005


Address:28 LIBERTY ST., NEW YORK, NY, 10005

23. One Commerce Plaza, 99 Washington Avenue, Albany, NY 12231.


Address:28 LIBERTY ST., NEW YORK, NY, United States, 10005

25. The country with the highest number of IBM employees is India.

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