no. taking wages from a partnership, proprietorship, SMLLC or even a MMLLC is not ok when you are not an employee. there was one case decades ago where a taxpayer took wages when he was not an employee. the IRS would not refund the taxes the "employer" withheld and paid in and in addition they had the taxpayer pay the SE taxes along with penalties and interest. they also disallowed the "employer" deduction for wages and the related payroll taxes. without consulting a pro, he signed off on the closing agreements. he found that because he signed those agreements and that the statute of limitations had passed he could not recoup the payroll taxes paid by the "employer"
