Letter 3658 means the IRS can't process your request for innocent spouse relief as you submitted it. Its title is "Unprocessable Innocent Spouse Relief Request." A Letter 3658-C version serves the same purpose. The IRS sends back your original Form 8857, Request for Innocent Spouse Relief, with the letter. The letter points out the problem and explains what you need to do for the request to move forward.
What Makes a Request Processable
A Form 8857, or a similar written statement, must contain all of the following:
- A valid signature under penalties of perjury, by you or your authorized representative
- The tax year or years you want relief for
- Taxpayer identification numbers
- Information explaining why you are asking for relief
If any one of these is missing, the request can't be processed.
What to Do
- Read the letter and fix every problem it lists.
- Sign the form. The IRS wants an original signature, yours or your authorized representative's.
- Send the corrected Form 8857 back to the address in the letter right away. The IRS may give you as little as 15 calendar days, including mailing time, before it treats the request as one it can't consider.
- Use certified mail and keep a copy of everything.
Collection Continues
An unprocessable request does not stop collection. The IRS continues collection action unless it receives a corrected, processable Form 8857.
Watch the Time Limits
Some types of innocent spouse relief must be requested within two years after the IRS first began collection activity against you. Don't let a returned form eat into that time. If you asked for relief from community property laws, the IRS uses a different letter for unprocessable requests.
If your innocent spouse request was returned and you want it done right, call us at (813) 229-7100.