Sure, I can address tax issues here. For tax purposes, a one member LLC represents a disregarded entity under Treasury Regulation Section 301.7701-3(b)(ii). So, the LLCu2019s tax results if any transfer to its 100% member for tax purposes. And, the business of the LLC then represents the business of non resident alien as noted in Section 875.A non resident pays tax on his/her effectively connected income from a United States Trade or Business (u201cUSTBu201d) according to Section 871(b). While the internal revenue code and treasury regulations do not specifically define a USTB, the courts have looked at this issue extensively over the years u2022 selling to US customers on a regular and continuous basis represents a USTB.A LLC selling physical product originating from a non US location and shipped to a US customer location represents US source income (Section 861(a)(3)). And, US source income represents effectively connected income as noted in Section 864(c)(3).So, we see here the LLC and by definition the non resident person has a USTB with effectively connected income based on the above analysis. So, US tax law requires the individual file a 1040 NR return and pay tax on the LLCu2019s taxable income (Treasury Regulation Section 1.602-1(b)(1)(i). The return has a 15 June due date for the preceding years results (Section 6072(c)). Thought, the individual can use an extension for extending the return filing (Section 6081).Though, we now turn to the France US Tax Treaty to see if we can mitigate the above tax law results. As we apply tax law first then tax treaty law. The 1996 France US Tax Treaty provides a France resident does not get taxed on his/her business profit in the US unless he/she has permanent establishment in the US (Article 7 and 5). If the individual only uses outside services for facilitating shipments into the US such as Amazon AFB, the individual does not have a permanent establishment in the US.However, we would look a little further here. As generally, France may the LLC as the tax resident versus the France national person as the tax resident. If so, the France national cannot use the treaty. However, France and the US entered into an updated 2022 Protocol possibly addressing this issue as it adds language to Article 4 Paragraph 3. Specifically, France will honor the treaty here if the LLC results would represent results of the France National person. Here, the results have to flow through to the individual similar to SARL results in France for a one member entity.If taxpayer can use the treaty, the non resident still files a 1040 Non Resident return reporting $0 taxable income in the US supported by the specific treaty provision (Treasury Regulation Section 1.6012-2(b)).Regardless, the LLC still has certain annual information reporting requirements starting with the 2022 tax year forward. This Treasury report has special requirements for a one member LLC for transfers between the member and the LLC (Treasury Regulation Section 1.6038A-2(b)(3)(xi)). We file this report with a specific transmittal for meeting Treasury requirements here. And, Treasury has a minimum $25,000 fine for not complying (Section 6038A(d)).I have completed the above tax analysis based on primary tax law. If the situation changes in anyway, the tax results may change considerably. www.rst.tax