Interest income received the year after my business filed a final tax return

[mmarc2000]

I sold my business (owned in an LLC) in 2019 and filed a final Form 1065 in 2020.  In 2022 the LLC unexpectedly received an IRS refund (refund of a previously paid penalty) including taxable interest income.  I assume I need to now file a Form 1065 for 2022 (and a state filing) which would only report the interest income, and distribute K-1s to the partners.  Is this accurate?  Since my 2019 return was marked as a "Final Return" will I have any issues with the IRS filing a 2022 return?

[Mike9241]

since a partnership does not pay federal income taxes there should not have been a refund.   some states do tax the income of a partnership so perhaps its the state and not the  IRS.  we need clarification of what happened. 

[mmarc2000]

CLARIFICATION:  the amount received from the IRS was a refund of a previous penalty, not a tax refund.  The penalty refund includes interest income