Other LLC Member/Limited Partner - Spousal Partnerships

[Techbug]

I have a client who has a multi-member LLC with his spouse.

In 2021 they have a net loss. If I select the spouse to be a limited partner (other LLC member), then 50% of self-employment losses will not flow through to the personal tax return and carry forward to the next year.

Would it cause any issues with the IRS if I select the spouse to be a general partner (LLC member-manager) in 2021 so I can flow through the losses to personal and then a limited partner (other LLC member) in 2022 to save on taxes from self-employment earnings the following year?

Ive been doing a lot of reading and I can't find anything in particular to this saying that you cannot. Your opinions and advice is greatly appreciated

[Rapid Robert]

"select the spouse to be a general partner (LLC member-manager) in 2021 [...] then a limited partner (other LLC member) in 2022"

So you're saying in one year, the spouse is fully liable for all partnership liabilities, and the next year they suddenly are not? And this change is not for economic reasons, but simply to game the tax result? Doesn't sound legitimate to me, but I'm not a partnership expert.