Anonymous
Not applicable

After you file

you can request first time abatement

see this link

https://www.thetaxadviser.com/issues/2013/jul/buttonow-july2013.html

write to address on notice requesting first time abatement.  sign and date  include notice and send by method where you get proof of delivery.   you could point out that you weren't required to file it


from IRS 1065 instructions

Domestic Partnerships

Except as provided below, every domestic

partnership must file Form 1065, unless it

neither receives income nor incurs any

expenditures treated as deductions or

credits for federal income tax purposes.

Entities formed as LLCs that are

classified as partnerships for federal income

tax purposes have the same filing

requirements as domestic partnerships.