I was told that you cannot file a partnership return unless the partnership entity has an ownership stake in the property.
You were told wrong. A partnership is a disregarded entity. Assets of the partnership are either capital contributions from at least one member of the partnership, or are purchased by the partnership after the partnership is established. (Do not confuse this with a multi-member LLC, which is also a disregarded entity for tax purpsoes.)
Getting an EIN for a partnership is a no-brainer and absolutely free to at https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-n...
Just be aware that when applying for an EIN, the EIN number is tied directly to the SSN of a living, breathing human being. So in your case I would recommend you tie it to the SSN of the partner that has the most in the partnership.That person will also be the "responsible party" to the IRS for the partnership.
Understand that since a partnership is basically nothing more than a pass-through entity, the partnership itself doesn't pay taxes per-se. If any taxes are paid out of partnership funds, they are paid towards the tax liability of the partners - usually in equal shares proportionate to their percentage of ownership in the partnership.
But when each partnership reports the K-1 on their individual ax returns, any taxes due are paid by the partner on the personal return side. Likewise, any refund due is paid to the partner that has it coming to them, based on what's reported on their individual K-1.
