Here in Italy, if you open a small company (sort of LLC) you must have a minimum revenue, and therefore you must pay a minimum amount of taxes every year. Too bad for you if you are not making money; you must pay anyway.
The basic idea behind this Italian approach is to avoid people opening fake LLC to deduct tons of costs and create huge VAT credit without ever making some revenues.
Is there something similar in U.S. for LLC? Does a U.S. LLC have to make at least a certain amount of revenue? Or pay at least a certain amount of taxes every year?
What happens if they don't make revenue for one year; does the IRS come to visit/audit?
EDIT: LLC in Florida. Anyway I was more interested in the average situation in US states.