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I agree with @Anonymous_ 

A few comments:

  • There are too many unknown facts, and attempting to gather those additional facts and provide a response is beyond the scope of a forum such as this.
  • Partnerships having partners / members with an IRA, can add another level of complexity to an already complex area of tax; which is just plain old partnership tax.
  • When your wife liquidated her interest in the partnership (LLC), the partnership terminated at that time.
    • The partnership needed to file a final return within 2 1/2 months of that liquidating distribution
    • So that means there needed to be a final form 1065 and final K-1's to the member's
    • There are special rules when property is received in a liquidating distribution.  The property takes on a substituted basis equal to the member's interest in the partnership.
  • Based on the limited facts, you could potentially have issues with self-dealing.  If this occurs, that would be a very costly issue.
  • So as stated by @Anonymous_, you are not eligible to file a partnership return for 2022; as there is no longer a partnership.
  • I strongly suggest you consult with a tax professional (or the trust department of a bank) knowledgable in the area of partnership tax AND partners that are IRA's.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.