That is true of an LLC that has elected to be taxed as a corporation (a point that IRS does not make clear), but not of one that is being taxed as a partnership, discussed earlier in the link. Furthermore, the departing partner should insist on having his/her/its name removed from the EIN file, or be willing to accept the anguish resulting from a proposed 100% penalty assessment when the sole proprietor is hit up for unpaid employment taxes.