| Omission of expenses in previously filed partnership return that is now dissolved!
From what I can gather is that you had some expenses incurred in 2006 but were not claimed on the 2006 partnership tax returns. I really am not sure how you could possibly deduct these expenses subsequent to the closing of the partnership.
But, that does not mean you cannot deduct the business expenses incurred for your partnership. I suggest that you file 2006 amended partnership tax return and include the expenses not previously claimed.
This will result in an amended K-1 (generated by the partnership) for the tax year 2006 which will incorporate the additional expenses omitted on the original tax return.
Clearly, you will also be required to file a 2006 amended individual tax return. At least doing so, you will be able to accomplish your objective of being able to claim the omitted expenses. | 
