While going through the Bivio tax interview the option of
filing Form 8893 was presented (I'm in a club with 10
members, so we apparently qualify as a "small partnership").
Bivio recommends filing form 8893, but I'm curious as to
what the difference would be should we choose not to file
8893. In an attempt to avoid digging into the IRS code, I
thought I would pose this in the Club Cafe to see if there
is anyone out there that could lend some insight .

Thanks!