Tax filing status for IRA-LLC

[forcarbuyer]

I recently form a self-directed IRA LLC of which my IRA is the only member. I did apply and received an EIN from IRS. I know that a single-member LLC is by default treated as a Disregarded Entiry , thus business profit / loss will be reported under the member's individual tax return on a Schedule C. Since the only owner or member of my IRA-LLC is not an individual but an IRA, what should I do in this case? Should I file form 8832 to elect for the LLC to be treated as a corporation? I don't want it to be treated as corporation since I will have to pay tax at corporate level for the income if I choose Corporation status. IRS says single member IRA LLC cannot be treated as S-corp or partnership.