new one.. guy calls me.. can you get me in.. says just a couple of w-2s and he owns a single member LLC... son  of good client so i tried to accomodate him. comes in and then he tells me the SMLLC is treated as an S Corp.. i ask him what his sales were last year.. about $ 6,000.. just a very part time gig he does.. asked him who told him to go S Corp route.. oh my old CPA firm but they are very expensive he tells me.  bad use of an S Corp in this case.