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

  1. You filed a tax return with a filing status of married filing jointly.
  2. The IRS attempted to collect taxes due on that return from you.
  3. You filed a claim for innocent spouse relief.
  4. The IRS notified you that either the claim for relief was denied or only partial relief was approved.
  5. You appealed the IRS’ decision.
  6. 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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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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