http://www.irs.gov/businesses/small/article/0,,id=137016,00.html
For Federal tax purposes, an LLC business entity must file as
either a corporation, partnership or sole proprietorship tax return.
http://www.irs.gov/businesses/small/article/0,,id=137016,00.html
http://www.irs.gov/businesses/small/article/0,,id=137016,00.html