The IRS has had many issues lately in keeping track of entities and their filings. I am an owner of 4 partnerships and have received 4 IRS notices indicating that the company needs to pay $414 in income tax. Its' so funny because partnerships never pay income tax as a flow-through entity. If you receive a letter of such, please respond to it indicating that it is a flow-through entity and is not required to pay tax according to IRS tax laws and regulations. Ask them to remove the tax fee and correct their records accordingly.