E-filed late an initial-year husband-wife LLC Form 1065 with no revenue and just a $3k lawyer fee expense. 

Did NOT elect out of centralized audit regime IRC 6221(b). 

IRS wants $4k for the late filing penalty. 

Rev Proc 84-35 presumes reasonable cause if "partnership did not elect to be subject" to consolidated audit proceedings under IRC 6221-6234.  So partnership needs to change the election to get the penalty removed.

I can easily file the amended 1065 in proseries to elect out.  But I cannot figure out if I need the Administrative Adjustment Request instead. 

The AAR rules require unavailable forms like Form 8986.

Has anyone ever run into this? Happy new year.