Our club formed in September 2005 and has less than 10
members. I have downloaded the club tax forms for filing --
it was soooo easy (thanks Bivio) -- and have obtained all
members signatures on the IRS Form 8893, which the software
stated should be included in the tax filing.

My understanding is that the form is optional. My question
is -- what is the advantage to the club of filing the form?

The 8893 instructions simply say when and how to file it -
but not why. Is there a reason the club collectively, or
its members individually, would want to elect "unified audit
and litigation procedues"? I tried to research this on the
IRS website but could not find anything other than the form.

Phyllis France