A individual client investment advisor convinced the client to use his IRA to invest in two partnerships. The IRA ownership interest is 1/100th of 1%. In both cases, the K-1 was improperly sent to him in his social security number and Box I2 "Is this partner a retirement plan" was not checked.
Partnership #1 caught the mistake in 2015 and filed an 8082 along with an amended K-1. In 2016, they did continued using the SSN and have not filed a Form 8082. In 2017, they properly showed the partner as the IRA with the EIN.
Partnership #2 has filed the K-1 for 2015-2017 using the SSN rather than the EIN. Box I2 not checked.
In both partnerships, the publicly traded partnership box is not checked.
Is the best course of action to have my individual client file amended returns along with a Form 8082 explaining how two partnerships got the identity of the partner wrong? Any reason the partnerships can't each file a Form 8082 rather than my client?