An SMLLC Conundrum: Disregarded for Federal Tax Purposes but Not in Federal Court
Carter G. Bishop
Suffolk University Law School
Daniel S. Kleinberger
William Mitchell College of Law
September 16, 2009
Journal of Business Entities, Vol. 12, No. 1, p. 4, January/February 2010
Suffolk University Law School Research Paper No. 09-42
William Mitchell Legal Studies Research Paper No. 121
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.
Number of Pages in PDF File: 13Accepted Paper Series
Date posted: September 17, 2009 ; Last revised: March 24, 2010
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