What This Letter Means
Letter 3323C is the Non-Requesting Spouse Notice of Final Determination. Your spouse or former spouse filed a request for innocent spouse relief for a joint return you both signed. You are the non-requesting spouse. This letter tells you the IRS's final decision on that request: relief allowed in full, allowed in part, or denied.
Letter 3323 is the version sent by IRS field offices. Letter 3323C is the version sent by the campus. They do the same job.
How This Affects You
A joint return makes both spouses liable for the full tax. If the IRS grants your spouse relief, your spouse is no longer responsible for that portion. You still are. The IRS can collect the relieved amount from you. If relief is denied, the liability stays joint, the way it was.
Your Rights Came Earlier
Before this letter, you should have received a preliminary determination (Letter 3660 or 3660C). When relief is allowed in full or in part, that letter gives you 30 days to appeal to the IRS Independent Office of Appeals. That administrative appeal is the non-requesting spouse's opportunity to contest the decision.
The non-requesting spouse does not have the right to petition the Tax Court on the innocent spouse decision. But your spouse does. If your spouse petitions the Tax Court, you have an opportunity to intervene in that case and present your side.
What to Do
- Read the explanation of the decision. A partial allowance comes with an allocation of the amounts.
- Check your account for the year. If relief was granted, you may now owe more than you expected, and collection notices can follow.
- Watch for court papers. If your spouse files in Tax Court, you will want to decide quickly whether to intervene.
- Plan for the balance. If you can't pay, you have options such as a payment plan.
If you received Letter 3323C and now owe a joint tax bill by yourself, call us at (813) 229-7100.