Am I wrong?  I was thinking that once the grantee made the trust irrevocable, any tax burden passed to the trust.  In this case, then, to the fiduciary who is also the beneficiary.  

The trust uses the beneficiary's SSN for it's membership in the LLC.  The LLC, taxed as a partnership, issued it's K-1 to the trust using the beneficiary's SSN.  The trust has never filed a return but has been in existence since 2008.