DTNY07
Level 7

I had that issue with an S corporation almost 20 years ago when i was first starting out.  Yes, they are correct.  The extension had to be filed within 2 1/2 months after the closing date.  If the partnership didn't have that type of penalty in the past 5 years, you should be able to get it waived.  Or you can use the first time penalty waiver (if they haven't had that before)