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Get Fl-190 NOTICE OF ENTRY OF JUDGMENT (Family Law Uniform Parentage Custody And Support). Judicial

Bject: RE: Amended 1065 1) The amended Form 1065 is a nullity. The partnership would have to file an AAR using a Form 8082 under section 6227 to change the treatment of partnership items and, even in that case, we don't have to grant the requested change. So under Roberts v. Commissioner, 94 T.C. 853, 860 the partner is bound by how the original partnership return reflected the distribution. 2) We don't have to do anything with the purported amended Form 1065. There is no partnership examination.

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