L & L Holding Co., L.L.C. v. United States, et al., No. 05-0794-A, 2008 U.S. Dist. LEXIS 35229 (W.D. La. Apr. 30, 2008)

(sole member of LLC personally liable for payroll taxes; LLC was disregarded entity because owner failed to elect to have it treated as a corporation under the check-the-box regulations).