Not that wierd. For example if you were to open up an S Corp. or a C Corp. you would have to file taxes quarterly under that Corporation name; within the corporation you that one person would be considered the president and own 100% of the shares even though you are just that one ale individual against potential Liabilities, for example. It's unique, although widely used. This example is Definately not this same in case; just an example of how one "person" can be that...