Care should be exercised to ensure that the
IRS receives the election. If the entity is not
notified of acceptance or nonacceptance of
its election within 60 days of the date of filing,
take follow-up action by calling
1-800-829-0115, or by sending a letter to the
service center to inquire about its status.
Send any such letter by certified or registered
mail via the U.S. Postal Service, or equivalent
by the way, did you get an EIN for the partnership?
type of delivery by a designated private
delivery service (see Notice 2004-83, 2004-52
I.R.B. 1030 (or its successor)).
