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

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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

  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.

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.

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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