Our small LLC (four members) which is just over a year old, made a lot of mistakes as we stumbled through our first year. We managed to get our 2008 taxes filed on time. In our filing, the small amount of profit that had accrued was divided among the four members who were listed in the filing. However, no member received any distribution of those profits during 2008, nor, in fact, has the profit been distributed to the members as of this June 2009. My question is this: do the members owe any tax liability for 2008 based on earnings that have not been paid?