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IRS Letter 1830 – Notice of Final Partnership Administrative Adjustment

1 min read


1 min read


You have 90 days to petition the tax court if you want to protest a partnership adjustment.

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Type of Notice: Return accuracy

Most common tax problem area: Business audits

Other tax problem areas: Business penalties, Unpaid business taxes

Why you received IRS Letter 1830

  1. You are a partner in a partnership.
  2. Either the IRS proposed an adjustment to a partnership return as the result of an audit, or a partner requested an adjustment to the return by filing an amended return.
  3. The IRS proposed an adjustment to the partnership return that will result in an additional tax assessment and notified all partners of the proposed adjustments.
  4. You either did not protest the adjustment or the protest was denied in appeals.
  5. The IRS sent Letter 1830 to inform you that you have 90 days to protest the adjustment by petitioning the U.S. Tax Court, the U.S. Court of Federal Claims, or the District Court of the U.S. If no petition is filed, the adjustment will stand.

Your options to address IRS Letter 1830

  1. Dispute the taxes you owe
  2. Dispute the penalties
  3. Make arrangements to pay

Notice deadline: 90 days

If you miss the deadline: You lose the right to appeal the adjustments in court and the IRS will send a bill for the additional tax, penalties, and interest.

Want more help?

See your local tax pro for a free consultation.

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