Hi, I'm looking for suggestions for the best way to proceed with a partnership client.  The partnership dissolved in 2021.  They are now operating as a new entity.  The partnership had 12 partners and after closing they applied for and received funds for the ERC for 2020 and 2021.  Now, we are faced with amending the 2020 and 2021 partnership returns which will generate 12 amended K1s for each year.  We elected out of the centralized partnership audit regime on both original tax returns.  I've done a little research but haven't found answers to the following.  Wondering if anyone else knows.  If we amend the tax returns with the current election, is there anyway to have the partnership pay the tax due so that we do not need to generate amended K1s and amend all of the partners' personal tax returns?  Is it possible to amend the partnership returns to NOT elect out of the centralized audit regime?  If we were able to opt out on an amended return, could we then file an Administrate Adjustment Request for each of the years and have the partnership pay the tax?  Although the partnership has closed, they received the funds after closing so would have the cash available to pay the tax and then distribute the remainder.  Thank you for any suggestions to make this process as simple as possible!