Letter 3657C is a no-consideration innocent-spouse letter. It tells the requesting spouse that the IRS will close the request without deciding whether relief should be granted because a basic eligibility or processing condition was not satisfied.
Read the Specific Reason
The letter should explain why the request cannot be considered. Examples can include using the wrong type of relief, submitting an unprocessable request, withdrawing the claim, or another threshold problem. The remedy depends on that reason.
Correct the Filing Path
If the IRS says the facts describe injured-spouse relief rather than innocent-spouse relief, the correct filing may be Form 8379. If the request was incomplete or unprocessable, correct the defect identified in the letter. Do not assume the IRS decided the underlying merits.
If you received an LTR 3657C, call us at (813) 229-7100.