It's a bit unclear to me what is he trying to achieve, from his description it seems to me that this will be an offshore company and he is not even liable for tax in the US. If he needs for the company to be onshore and pay tax there and get US merchant account then he kind of jump started it by registering the company without getting a proper legal advice before hand.
If he wants to have it as onshore company that's not impossible but certainly more complicated for foreigners, some random dudes on gaf won't be able to help you.
My advice - get legal advice on the matter from a lawyer that specializes in this kind of thing, if you don't want to get in trouble
