Letter 3391 is a 30-day non-filer letter. The IRS believes one or more required returns were not filed and encloses a proposed computation of the tax. It is an opportunity to resolve the filing issue or ask the IRS Independent Office of Appeals to review the proposal before the case advances.
Check the IRS's Assumptions
Compare every tax period listed in the letter with your records. A return may have been filed but not posted, filed under a different taxpayer identification number, or not legally required. If a return truly is missing, prepare an accurate original return rather than accepting an IRS computation that may omit deductions, credits, basis, or filing-status information.
Your Appeals Opportunity
IRS guidance identifies Letter 3391 as offering an Appeals opportunity. The letter generally allows 60 days for a written protest, but use the exact response date printed on your copy. Your protest should identify the periods and changes you dispute, explain the facts and law, and include supporting records.
What to Do
Do not assume the IRS's proposed figures are equivalent to a properly prepared return. Respond with proof of filing, an explanation that no return was required, the missing return, or a timely protest, whichever fits the facts.
If you've received Letter 3391, call us at (813) 229-7100. We can review the computation and preserve the correct response path.