What This Letter Means
Your spouse or former spouse asked the IRS for relief from tax on a joint return you both filed. This is called innocent spouse relief. Letter 3289, Final Appeals Notice to Non-Requesting Spouse, tells you the IRS Independent Office of Appeals has made its final decision on that request.
You are the "non-requesting spouse." The decision can go three ways: full relief for your spouse, partial relief, or no relief. If your spouse gets relief, the relieved amount is no longer joint. You can end up individually responsible for that portion, plus penalties and interest. If relief is denied, you both stay jointly responsible.
Check for Other Notices
When the tax has not been assessed yet, Appeals sends a Notice of Deficiency (Letter 894) on the same day as this letter, in a separate envelope. A notice of deficiency has its own deadline to petition the U.S. Tax Court, and that deadline is printed on it. Do not let it pass. Allocation worksheets showing how the tax was split may also be included.
What to Do
- Read the letter and any worksheets to see exactly how much is now attributed to you.
- Look for a Letter 894 or other notice that arrived the same week, and note every deadline.
- Keep this letter. It is your record of the final administrative decision.
If Your Spouse Goes to Tax Court
If your spouse petitions the Tax Court over the innocent spouse issue, you will be served with notice of the case and told you have the right to intervene. The deadline to file a notice of intervention is 60 days after you are served with that notice, unless the court sets a different date. Intervening lets you present your side.
Deadlines
This letter itself does not set a response date. Any related notice of deficiency or Tax Court notice does, and those dates are strict.
If your ex's innocent spouse claim just shifted tax onto you, call us at (813) 229-7100.