IRS Letter 3379 – Final Determination Letter

The IRS granted you partial relief on your innocent spouse claim.


Type of notice: Unpaid balance

Likely next step: Address an unpaid tax bill

Also see: IRS penalties

Why you received IRS Letter 3379

  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 sent Letter 3379 to notify you that the IRS has granted you partial relief from the taxes owed on the return in question.

Notice deadline: 90 days

If you miss the deadline: If your claim 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.

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