An LLC only pays taxes if it has elected to be treated as a C corp by the IRS, otherwise income & losses pass through to the members.

An C or S corp only makes sense as a sole-proprietor if you have substantial other assets to protect, or expect to accept investments from non–individuals.

You need far better tax advice than you're getting, wherever you're getting it from.

If your goal is to pay absolutely no taxes, then that's not going to happen if you want to rely on the systems those taxes pay for in the US.

If your goal is to legitimately reduce taxes and spread income over multiple years, there's legal ways to do so which a proper tax advisor can guide you through.

You say "it's not that easy", but that's besides the point. If you think you can save 10% of $1M than that $100K can buy you a lot of CPA time to make the problem become easy.

"if I make $1 million, I withdraw $1 million (which is the goal),"

Ahh, you want the fantasy of not paying taxes at all. Why should the state limit your liability in exchange for nothing?

If you really have flood/drought income, then talk to a CPA about how to spread your personal tax liability across multiple years. You can't be the first with these problems. Eg, low income people have to deal with capital gains from selling a house.

In that vein, you said nothing about my second point, on retained earnings.