IRS Letter 3288 – Final Appeals Determination – to Requesting Spouse
An appeals officer made a final decision on your innocent spouse relief claim.
Type of notice: Unpaid balance
Likely next step: Address an unpaid tax bill
Also see: IRS penalties
Why you received IRS Letter 3288
- You filed a tax return with a filing status of married filing jointly.
- The IRS attempted to collect taxes due on that return from you.
- You filed a claim for innocent spouse relief.
- The IRS notified you that either the claim for relief was denied or only partial relief was approved.
- You appealed the IRS’ decision.
- The IRS sent Letter 3288 to notify you of the final decision of the appeals officer on your innocent spouse relief claim.
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 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.
Get help from an IRS expert
H&R Block’s experts can solve any IRS problem, no matter how complex.
Learn about the different options when you can't pay or still owe money from a past return from the tax experts at H&R Block.
Get the facts from H&R Block about the four types of IRS penalty relief, and which IRS penalty relief option may be best for your situation.
Learn what to do when you can’t pay your taxes – to avoid these 10 consequences of tax debt. Get the facts from the tax experts at H&R Block.
Liens and levies are tools the IRS uses to collect back taxes. Learn more about each one -- and how to avoid tax liens and levies by working with the IRS.
You have options when you owe taxes. Get the facts about the best way to pay your tax bill with help from the experts at H&R Block.