filing date for LLC from mutil member to signle member

when shall file the final partnership return 1065?

I think shall be filed in the 2 and half month after the partnership dissolved, but the client said he called IRS and IRS told him the return can be filed on or before 3/15/2022?

The dissolve day is May 2021. I thought it should be filed 8/15/2021, so who is correct?

Thanks!

You cannot trust IRS advice - especially phone advice.

You cannot trust IRS advice - especially phone advice.

Agreed. Additionally, they are incorrect in this instance.

1065 Instructions: Generally, a domestic partnership must file Form 1065 by the 15th day of the 3rd month following the date its tax year ended as shown at the top of Form 1065. For calendar year partnerships, the due date is March 15.

Thanks for all your help. so the return shall be filed now .