t if it was a "disregarded entity", why would they have necessarily filed F1065? To me, disregarded entity implies no other form (1120, 1120S, or 1065) was filed.
If you want to get down to "letter of the law", a Multi-Member LLC is rarely a Disregarded Entity. By default, a Multi-Member LLC will be taxed as a Partnership. But even a partnership is not a corporation, since it's not formally incorporated.
