How long do I have to respond to IRS Letter 3708?

30 days to request Appeals review or address payment. Use the deadline printed on your notice and verify how it is calculated. IRS deadlines may run from the notice or mailing date and are not automatically extended because the letter arrived or was opened late.

What should I do if I received IRS Letter 3708?

Notice and demand after an FBAR penalty assessment. Review the assessment and act before interest and collection advance. If you are unsure, have a tax professional review the letter before you respond to the IRS.

IRS Letter 3708: FBAR Penalty Notice and Demand

The IRS assessed a civil FBAR penalty and is demanding payment. Review the assessment, appeal opportunity, and payment options immediately.

Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.Updated October 1, 2026

Notice: Letter 3708
Urgency: Urgent
Deadline: 30 days to request Appeals review or address payment

Your first move

Notice and demand after an FBAR penalty assessment. Review the assessment and act before interest and collection advance.

Letter 3708 is the Notice and Demand for Payment of FBAR Penalty. The IRS sends it after assessing a civil penalty for a Report of Foreign Bank and Financial Accounts under Title 31. It is not a Form 5471 or other international information-return penalty notice.

The Penalties

Compare the letter with the examination report and Form 13449 assessment certification. Confirm the years, accounts, violation counts, willful or non-willful classification, and mitigation calculations. FBAR penalties do not use the income-tax deficiency process, and the IRS does not issue a statutory notice of deficiency for them.

Appeals and Payment

If you did not previously receive Appeals consideration, IRS guidance says a written protest generally must be received within 30 days of Letter 3708. Use the exact date and instructions on your copy. Post-assessment Appeals authority can be more limited in larger cases.

How to Respond

The letter also demands payment. If full payment is not possible, follow the instructions for partial payment or an installment request. Interest can begin after the notice-and-demand period, and unpaid assessments may be referred for collection.

If you've received Letter 3708, call us at (813) 229-7100. FBAR penalty procedure is specialized and the response window is short.

This letter has a clock on it. Don’t run it out alone.

Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.

Call (813) 229-7100

Request a consultation online