is there a tax liability for the fund if we have not had a first close or no wire transfers into the fund?

If you have not had a first close generally that would mean the partnership had no activity in the partnership and therefore no tax return needed so no liability. One way to ensure this is to bare any expenses you may have personally and reimburse through the fund when you do reach first close. If you were to have any activity in the fund you may have a filing requirement but likely no liability aside from like a state filing (if you were to be in CA for example this is $800 annually). From what you said it does not sound like you should have any filing or liability.