Stumped. How to sell my business/site.

I have a blog that has a premium membership site where people can subscribe through either paypal or 1shoppingcart.

My paypal has many subscriptions.

I want to sell this business.

Here's my problem:

I don't think there's a way to transfer subscriptions and I'd lose a lot of subscribers if I try to get them to resubscribe again on another paypal.

Half of my subscribers are on paypal, the other half are on 1shoppingcart.

I don't think it will be a problem at all to transfer my 1shoppingcart profile to a new owner, but with paypal I'm stumped.

Here's why. If I give up my paypal account, is there any way of changing my social security number? Name? All the money I made would have to be reported to the IRS and I'd be sent a 1099 or whatever the number is in the mail.. I wouldn't want to be paying for the income that comes in after I sell the site.

So I'm starting to think that too sell this site, I'd have to sell the actual business as well? But that seems like a lot of hassle and most people don't want the actual business.. just the site... and to transfer a business to a new owner would take a lot of time and some money as well.

How would you approach this problem? Is there any way to change the paypal ssn/ein? name? etc?

Thanks!