Back in the early 1990s a bunch of us formed a partnership that was going to be an investment club. I, in my capacity as a partner, applied for and received an EIN for the partnership.
Like many would-be investment clubs, the whole thing then rapidly fizzled out. No account was ever opened, no assets were ever contributed, and no 1065 was ever filed.
Now almost two decades later, I'm wondering how I can close out the unused EIN and should I do it? Is it as simple as filing a 1065 marked "final return"? Or would the IRS already have 86'd the EIN for nothing being reported against it for almost twenty years and so it would be best to let sleeping dogs lie?
-- Rich Carreiro snipped-for-privacy@rlcarr.com