Aaron and Bob organize a Delaware corporation for the business (having obtained no investors) but continue to operate the business under its pre-incorporation name, Aaron &Bob Enterprises, continue to use the pre-incorporation bank account, make contracts for the incorporated business in their own names as individuals, and generally ignore the incorporation except for depositing receipts in a corporate bank account and paying themselves salary (but with no employment contract or board resolution) and filing a corporate income tax return as a C corporation. Could the Service assess Aaron and Bob for tax on the corporate income? Should it do so?