Possible to get a notice...maybe. If you do, then just respond. Simple letter saying thank you for the inquiry, however, our LLC has not begun its trade or business and in accordance with the attached instructions (include a copy of the applicable page and underline the appropriate sentence) for form 1065 no return was required.
And if you have not begun your trade or business, then you cannot deduct any expenses and they should not be reported on the return.
In the end, the choice is yours. I am very comfortable that no return needs to be filed based on the current facts.
*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.
