I just finished cleaning up and/or closing down a series of corporations opened by a client who had used one of the on-line incorporating sites. It’s not the first time I’ve had to clean up and change a LLC to an S Corp a C Corp to a LLC or an LLC to a S Corp and around and around we can go. Each return had an $800 or more Franchise Tax Fee to clear up among other things. Over the course of the last 50 years we as a nation have become more and more self-serve and technology has certainly advanced in many cases for us to do so. I believe it started out with self-serve gas. Then before you knew it, it became self-serve sodas, self-serve restaurants, self-serve photo development, self-serve publishing, etc. There are two things I firmly believe should not be self-serve for many people. Self-serve legal advice can be very tricky. When people incorporate through an on-line legal site, I always advise them to also hire an attorney to review and revise the standard operating agreement which is beyond generic to cover what happens in the case of death, divorce, marriage or the desertion of a partner as well as a slew of other standard bullet points. The operating agreement