Rosalie,

I have never been able to get too excited about the IRS rule to file the
final partnership return within 3 1/2 months from the date of
termination. I have never seen it enforced, and don't believe the IRS
has any way to check on this. Nobody is avoiding tax if the form is not
filed promptly.

But, be that as it may, Ira has pointed out a number of problems you
will encounter if you attempt to use the 2002 form for filing. I suggest
that you file Form 8736, which is an automatic extension of time for
filing the partnership return, and wait until bivio is ready to prepare
the returns for 2003.

Rip