0012 1800 09 (Mar. 4, 2016) - Absent evidence that his former LLC employer filed an IRS Form 8832 electing to be treated as a corporation, the claimant is deemed to have been employed by a partnership. Because the partners were the claimant’s sons, his services were exempt under G.L. c. 151A, § 6(d). The claimant did not have sufficient qualifying wages in the base period to be monetarily eligible under G.L. c. 151A, § 24(a).