IRS Letter 3279C – Final Determination Letter
The IRS made a final determination on your innocent spouse claim.
Type of notice: Unpaid balance
Likely next step: Address an unpaid tax bill
Also see: IRS penalties
Why you received IRS Letter 3279C
- You filed a tax return with a filing status of married filing jointly.
- The IRS attempted to collect taxes due on that return from you.
- You filed for innocent spouse relief.
- If you were denied relief, you received a preliminary determination letter and you did not appeal the decision or the appeal was denied.
- The IRS sent Letter 3279C to notify you of the IRS’ final determination. This notice will explain that you were either denied relief or that the IRS agreed to grant you full relief from the taxes owed, on the tax return in question. If relief was denied, you have the right to petition the U.S. Tax Court.
Notice deadline: 90 days
If you miss the deadline: You lose the right to petition the U.S. Tax Court and the IRS can begin enforced collection such as filing a tax lien or issuing a levy on wages and/or bank accounts.
Want more help?
Your tax professional can deal with the IRS for you. Learn more about H&R Block’s Tax Audit & Notice Services. Or make an appointment for a free consultation with a local tax professional by calling 855-536-6504 or finding a local tax pro.
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Related tax terms
Related IRS notices
IRS Letter 3289 - Notice of Determination Concerning Request for Innocent Spouse Relief
IRS Letter 3323C - Notice to Non-Electing Spouse of Final Determination on Innocent Spouse Relief Claim
IRS Letter 3016 - Innocent Spouse Relief Preliminary Determination
IRS Letter 3284 - Notification of Innocent Spouse Relief Filed