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.
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.
Learn about IRS Notice CP2057, why you received it, and how to address the issue. Get tax help from the experts at H&R Block.
Get the facts from H&R Block about IRS revenue agents. If your audit letter is signed by a revenue agent, the audit is likely to be complex.
Learn about your IRS account information. Read the IRS definition and get more insight from the tax experts at H&R Block.
If you haven't filed required tax returns, find out how far back you may need to file, and get the nine tips you need to know about filing back tax returns.