Operating agreement will state Will 50%, Wife 25%, Aunt 25%.
if that's what the OA states, but profit/loss on the partnership tax return is allocated 50/50 between you and your spouse, an IRS audit could result in it changing everyone's tax return. the aunt could face a tax bill
to avoid the unpleasant consequences that could result, the money from the Aunt needs to be reflected as debt on all documents including the tax return. interest needs to be paid on the debt - various IRS code sections. so she will have to pay taxes on the interest. forgo the interest and there are tax code sections that the IRS could use to impute interest income to your aunt resulting in her facing taxes penalties and interest
also since your aunt is performing services for the LLC, not compensating her for these services could result in wage and tax issues. spend the money on the CPA so you can get properly informed on your options.
