What This Letter Means

Letter 3391 is the 30-day letter the IRS uses in nonfiler cases. The IRS believes you are liable for filing tax returns for the periods identified in the letter. The examiner prepared a report proposing the tax, adjustments, and penalties, and that report comes with this letter.

Your 30 Days

Letter 3391 gives you 30 days to request Appeals consideration of your case. The 30 days run from the date of the letter. If you don't request an Appeals hearing in response to the letter, the next step is a notice of deficiency, the 90-day letter.

What to Do

  • If a return is missing, send your past due return to the location indicated on the letter.
  • If you agree with the proposed changes, sign and return the agreement form.
  • If you disagree, submit a request for appeal or a protest to the office that sent you the letter within 30 days from the date of the letter.
  • The letter includes Publication 3498, The Examination Process. The letter or the publications it refers to explain how to file a protest.

Why This Window Matters

You can request a hearing with the Office of Appeals to review the proposed deficiency. A notice of deficiency carries its own deadline: to dispute the adjustments without payment, you have 90 days from the notice date to file a petition with the United States Tax Court.

If you need more time, ask in writing and state why you need it. The rules do not generally provide for more time to reply to a 30-day letter, but extensions may be granted under reasonable circumstances.

Keep a copy of the notice and of everything you send to the IRS. You can authorize a representative with Form 2848.