IRS Letter 3289 – Notice of Determination Concerning Request for Innocent Spouse Relief

Your appeals officer made a final decision on your spouse’s (former spouse) claim for innocent spouse relief.

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Type of Notice: Return accuracy

Most common tax problem area: IRS tax audits

Other tax problem areas: IRS penalties, IRS bill for unpaid taxes

Why you received IRS Letter 3289

  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 your spouse or former spouse.
  3. Your spouse (former spouse) filed a claim for innocent spouse relief.
  4. You were notified of the IRS’ decision regarding the claim for innocent spouse relief.
  5. You or your spouse (former spouse) appealed the IRS decision.
  6. The IRS sent Letter 3289 to notify you of the of the appeals officer’s final decision. You have the right to petition the U.S. Tax Court.

Your options to address IRS Letter 3289

  1. Dispute the penalties
  2. Make arrangements to pay

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 unless you contact them to make payment arrangements.

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