I have a Client who is a Sole Member of an LLC. (Disregarded Entity ). They Incorrectly filed a form 1065 with The member as the only Partner  IRS  AssessedPenalties for two Partners (even though there was only one schedule K  and will not forgive the penalty even though there was only one schedule k-1 ....I plan to amend the personal return and file a Schedule C instead ..... My question is how do I correct the 1065... Do I write a letter informing the IRS that the 1065 is not Valid ? or do I send a superseding indication that the original return is Null and VOID ... ( If I amend the 1065 it is still  late filed return so the penalties might still apply)Thanks