Partnership Tax Return

We have a new client who is a partnership. The partnership had no business/activities during 2017 and 2018. Partners want to dissolve the partnership. It has not filed partnership tax returns (Form 1065) for each of these two years.
2016 tax return was filed but ‘Final Return’ box was not checked.
Question is:
Since partnership had no activities, does it need to file Form 1065 for each of these two years? (IRS instruction says ‘No’)
If it does not need to, can we dissolve the entity without filing a ‘Final’ tax return for 2017?

This is what is on page 4 of the 1065 instructions.

Except as provided below, every domestic partnership must file Form 1065, unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes.

But that's probably not the whole story. Give us some rounded, rough numbers that are on the balance sheet.

Hi,
The balance sheet has only two items : Capital and Cash (total capital equals cash)

If they paid someone to prepare the 2016 partnership returns, then those fees were likely paid in 2017. Does New Jersey have state filing fees that may have been paid in 2017? See Nilodop, if there's any expense that can be treated as a deduction you would need to file a return for that year.

Yes, "if", but that's not what OP tells us.

Yes, you're right. However, I doubt this is the whole story. Why else would the partnership consult a new accountant in 2019.