IRS Letter 3288 – Final Appeals Determination – to Requesting Spouse
An appeals officer made a final decision on your innocent spouse relief claim.
Type of notice: Unpaid balance
Likely next step: Address an unpaid tax bill
Also see: IRS penalties
Why you received IRS Letter 3288
- 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 a claim for innocent spouse relief.
- The IRS notified you that either the claim for relief was denied or only partial relief was approved.
- You appealed the IRS’ decision.
- The IRS sent Letter 3288 to notify you of the final decision of the appeals officer on your innocent spouse relief claim.
Notice deadline: 90 days
If you miss the deadline: If your appeal was denied and you do not file a petition in the U.S. Tax Court within 90 days, the IRS can begin enforced collection procedures if you do not contact them to make payment arrangements.
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