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Published:   |   Last Updated: January 26, 2024

Letter 3288 Final Appeals Determination to Requesting Spouse

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Notice Overview

This letter is used by the IRS Independent Office of Appeals to notify you of the final determination made on your request for innocent spouse relief under IRC Section 6015 or IRC Section 66(c). 

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this mean to me?

Letter 3288 explains the determination made by the IRS Independent Office of Appeals concerning your request for Innocent Spouse Relief. It provides the reason for their decision and the steps you can take if you disagree with their determination. 

How did I get here?

You received this letter because you appealed the IRS’s determination on your request for Innocent Spouse Relief.  Appeals has reviewed the IRS’s determination and any information you provided for consideration and made a final determination.  This letter is being sent to notify you of the decision.  This letter advises you that Appeals decided to either allow you full relief, allow you partial relief, or deny your request for Innocent Spouse Relief.   

What are my next steps?

If you agree with Appeal’s decision, no further action is necessary. Your account will be adjusted if necessary to reflect the determination and your case will be closed accordingly. If you do not agree with the adjustments and intend to file a petition, you should review the information provided in your letter, along with the information and instructions available on the United States Tax Court website. The necessary forms can be found on this website, along with a Petition Kit. There is a fee for the filing of a petition; however, you may file an Application for Waiver of Filing Fee with the Tax Court to request the filing fee be waived. To petition the Tax Court, you must send your petition to the United States Tax Court (not Appeals or IRS) within the 90-day (or 150-day) period shown on your notice.  This 90-day (or 150-day) period is the time period prescribed by law and cannot be extended by the IRS or the Tax Court. If you miss the deadline, the Tax Court can’t consider your case. You can eFile your completed petition by following the instructions and user guides available on the Tax Court website at ustaxcourt.gov/dawson.html. You will need to register for a DAWSON account to do so. Or you may send the completed petition to:

United States Tax Court
400 Second Street, NW
Washington, DC 2021

Be sure to include a copy of your Letter 3288 and any attachments with your petition and the filing fee payable online, or by mail or in person using a check or money order made out to Clerk, U.S. Tax Court.   

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If you still need help

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List. This Publication is also available online at www.irs.gov or by calling the IRS at 1-800-829-3676.


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Letter 3288

Final Appeals Determination to Requesting Spouse