No. The IRS does not look at your articles or operating agreement. Even your operating agreement isn't filed with the state. However, make sure you keep it in a file along with your other business records.
If you were the proposer when setting up the LLC, it means the business was set up in your name only. Normally, you will go through the process of resigning and bring in the other members into the LLC. If you've never gone through that process and your name is the only one in the LLC registration documents, then you are considered a sole proprietorship.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
