Late filed partnership returns

[jshtax]

Extension was submitted to ATX on 4/15 but they did not receive until 4:57AM on 16th. Wasn't there some issue with electronic filing around that time?

[ILLMAS]

I don't think there was a problem this year in general, but on 4/15/13 the efile system is slow.

[michaelmars]

search here, I posted the irs code cite to eliminate late filing penalties on partnerships.