What do you mean by "the profit of $181K was paid out last year"? Of course, you should have paid taxes on the distribution of income for last year, but that does not mean the amount is not in your capital accounts.
What you need to do is to withdraw the cash by reducing the capital accounts of members back to zero before adding this year's distribution of profit. You are required to maintain each partner's capital accounts within the partnership. Balances in these accounts are now being monitored closely by the IRS than ever before.
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