I'm not an attorney, I did not sleep in a Holiday Inn Express last night, and I know diddly squat about the law and accounting.

But I do know an LLC is a business enterprise. It does not have to be active, it does not have to generate and income or a loss, but it does have to file a tax return. If an LLC was formed solely to EVADE (avoid is a legal way of not paying taxes and an LLC formed solely to avoid taxes is close if not actual evasion) taxes is a very risk proposition.

If an LLC is formed to provide a means of renting a bus that is a business enterprise and will require tax returns, and that allows depreciation and the claiming of expenses to offset income.