Abstract

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An SMLLC Paradox: Disregarded for Federal Tax Purposes But Not in Federal Court

Carter G. Bishop
Suffolk University Law School

Professor Daniel S. Kleinberger
William Mitchell College of Law

Journal of Business Entities, Forthcoming
Suffolk University Law School Research Paper No. 09-42
William Mitchell Legal Studies Research Paper No. 121

Abstract:
In Federal Court, the only member of a SMLLC may not represent the SMLLC unless that owner is also a lawyer. To do so exposes the SMLLC to dismissal as well as the owner to the unauthorized practice of law. The article explores the implications of these rules to small closely held LLCs.

Accepted Paper Series

Date posted: September 17, 2009 ; Last revised: November 11, 2009

Suggested Citation

Bishop, Carter G. and Kleinberger, Professor Daniel S., An SMLLC Paradox: Disregarded for Federal Tax Purposes But Not in Federal Court (September 16, 2009). Journal of Business Entities, Forthcoming; Suffolk University Law School Research Paper No. 09-42; William Mitchell Legal Studies Research Paper No. 121. Available at SSRN: http://ssrn.com/abstract=1474509

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Contact Information

Carter G. Bishop (Contact Author) Suffolk University Law School ( email ) 120 Tremont Street Boston, MA 02108-4977 United States
Daniel S. Kleinberger William Mitchell College of Law ( email ) 875 Summit Ave St. Paul, MN 55105-3076 United States

Abstract

Date posted: September 17, 2009 ; Last revised: November 11, 2009

Suggested Citation

Contact Information

Carter G. Bishop (Contact Author)

Daniel S. Kleinberger