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IRS Letter 3279C – Final Determination Letter

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The IRS made a final determination 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 3279C

  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 for innocent spouse relief.
  4. If you were denied relief, you received a preliminary determination letter and you did not appeal the decision or the appeal was denied.
  5. The IRS sent Letter 3279C to notify you of the IRS’ final determination. This notice will explain that you were either denied relief or that the IRS agreed to grant you full relief from the taxes owed, on the tax return in question. If relief was denied, you have the right to petition the U.S. Tax Court.

Notice deadline: 90 days

If you miss the deadline: You lose the right to petition the U.S. Tax Court and the IRS can begin enforced collection such as filing a tax lien or issuing a levy on wages and/or bank accounts.

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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