Pepper Law Group, LLC
21 E. High Street, Suite D
Somerville, NJ 08876
Now available on DVD!
The Legal Considerations of Starting an Online Business
Well, if all you want is to get corporate tax treatment, and are less concerned with the actual legal structure, you can file Form 8832 with the IRS, and your LLC will be taxed as a corporation in the future.
If your goal is really to change to an actual corporation, the exact procedure is probably going to vary depending upon the state you are in. I bet you could find the answer with a little work on Google. That said, I`d suggest at least a brief consultation with an attorney to make sure there aren`t any potential pitfalls that you should try to avoid.