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Hi. So I just now got revised data for 2014 for a partnership, and Partner P who deferred $6,000 is now showing a loss on his K-1.

Clearly, his deferrals are no good. I think that means that a 5330 is needed to report this, completing Schedule H (Sect. 4979). Is there anything else I need to do because it is happening now? Or do we wait for the IRS to send a letter demanding interest? Or am I way off base in the first place?

Any guidance is appreciated. Thanks!

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