For the benefit of all. I drafted a letter for the taxpayer to sign and mail. IRS letter came requesting $900.00 for a late filed 1065 LLC return. I was contacted by taxpayer after April 15th 2009 regarding filing the 2008 return.I took the position for the taxpayer that this was the first year for the LLC and would not let this happen again. THe IRS letter was not a formal assessment, looked like a fishing trip on the part of the IRS. I am sure the IRS would have banked the $900.00 if the taxpayer had not contacted me.Good luck with your clients if this issue comes up. PS SF BOB is my new forum name.{ Prior was Robert Ellsworth]