The whole point of sole proprietorship is that you are the business. How can you be the business without participating in the business? If you mow lawns for 50 hours a year but that's the only thing the business does, you materially participate. If the only thing you do is take calls, make appointments, dispatch subcontractors, and handle the money, you materially participate. I think we all would be interested to know what your business is that you think is not material participation.
