What This Letter Means

Letter 3288 is the final determination from the IRS Independent Office of Appeals on your request for innocent spouse relief. That covers relief from joint return liability under IRC 6015. You appealed the IRS's earlier decision. Appeals reviewed it and decided.

The letter tells you whether you got full relief, partial relief, or no relief, and why. Your spouse or former spouse gets a separate letter, Letter 3289, telling them the outcome.

If You Agree

No action is needed. Your account will be adjusted to match the decision and the case will close.

If You Disagree

Your remedy is the United States Tax Court. Letter 3288 is a final determination the Tax Court can review.

  • File your petition with the Tax Court, not the IRS and not Appeals.
  • File within 90 days from the date of the letter. The statute gives 90 days with no extra time for a foreign address, so do not count on 150 days. Use the date in your letter.
  • This period is set by law. Neither the IRS nor the Tax Court can extend it. Miss it and the Tax Court can't hear your case.
  • There is a filing fee. You can ask the Tax Court to waive it.
  • Include a copy of Letter 3288 and its attachments with your petition.

Things to Know

  • Once issued, Letter 3288 cannot be taken back. Generally you get only one final administrative determination on your relief request.
  • Sometimes a notice of deficiency comes with this letter. Each notice carries its own Tax Court deadline. Read every page and calendar every date.
  • Count from the date on the letter, not the date you opened it.

Deadlines

Count 90 days from the date on the letter. Do not wait until the end.

If Appeals denied your innocent spouse relief and you need to file a Tax Court petition, call us at (813) 229-7100.