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.
Type of Notice: Return accuracy
Likely next step: Address an IRS bill for unpaid taxes
Also see: IRS penalties
Why you received IRS Letter 3289
- You filed a tax return with a filing status of married filing jointly.
- The IRS attempted to collect taxes due on that return from your spouse or former spouse.
- Your spouse (former spouse) filed a claim for innocent spouse relief.
- You were notified of the IRS’ decision regarding the claim for innocent spouse relief.
- You or your spouse (former spouse) appealed the IRS decision.
- 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.
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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