Confirming change of responsible party?

[Anonymous]

I was the co-founder of a LLC taxed as a partnership. I exited the LLC/partnership two months ago and my business partner decided to take over as a single member LLC.

My accountant filed a short form return 1065 and checked “final return”. 

My business partner said he mailed in an 8822b but I called the IRS today and they said they hadn’t received it. I looped my business partner in and he provided info to theoretically become the responsibility party over the phone. 

How can I be sure the change is made and complete? If he doesn’t pay his taxes come 2021, I don’t want to be liable. Is “final return” on the 1065 enough to prove I’m out?

[Critter-3]

The partnership ended because there was only one man standing ... a partnership requires more than one person.  So the final partnership return should be all you need.  The form 8822b is not used for the purpose you stated so it is not applicable.  https://www.irs.gov/pub/irs-pdf/f8822b.pdf

And what he does for his own return is immaterial to your situation.  

[M-MTax · Accepted solution]

Final 1065 should be enough b/c the partnership ended when that was filed as far as the IRS is concerned.