Letter 4439, Decision - Equivalent Hearing and Innocent Spouse, closes an Equivalent Hearing in which you asked for innocent spouse relief under IRC Section 6015. An Equivalent Hearing is the hearing available when a Collection Due Process request was filed late but within one year.
The Exception That Matters
Most Equivalent Hearing decisions, issued on Letter 3210, carry no right to Tax Court review. IRM 8.22.4.3 lists innocent spouse relief as one of the exceptions. Letter 4439 states the timeframe for petitioning the Tax Court on the spousal relief issue. IRC Section 6015(e) generally allows 90 days from the final determination. Use the date on the letter, not this page, to calendar it.
What Is and Is Not Reviewable
The court can review the innocent spouse determination. The rest of the Equivalent Hearing decision, such as whether to accept an installment agreement, is generally not reviewable because the CDP request was untimely. If you lost on both, focus the petition on the spousal relief issue.
The record you built with Appeals will drive the outcome. If the denial rested on missing facts, gather them now.
If you received Letter 4439, call us at (813) 229-7100.