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Letter 4390

Notice of Determination Concerning Collection Action(s) and Your Request for Relief from Joint and Several Liability

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Letter Overview

This letter is issued to you when Appeals makes a determination on your Collection Due Process (CDP) hearing request and Innocent Spouse request.

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?

You submitted a request for an appeal called a CDP hearing.  The Appeals Office of the IRS made a determination on your appeal request.

How did I get here?

You have a balance owed on our tax account. The IRS The IRS You have a balance owed on our tax account. The IRS has either issued you a notice of intent to levy with appeal rights or filed a Notice of Federal Tax Lien (NFTL). You have exercised your appeal rights and made a request for a Collection Due Process (CDP) hearing within the due date for a timely hearing. As part of your CDP request you also requested Innocent Spouse Relief.

What are my next steps?

If you have questions, you can contact the person shown at the top of the letter.

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If you disagree with the determination

If you disagree with the determination of the IRS Appeals Office regarding the Collection Action (Lien or Levy) you can file a petition with the United States Tax Court within 30 days beginning the day after the date of the Letter 4390. The time you have to file a petition with the Tax Court is set by law and can’t be extended or suspended, even for reasonable cause. The IRS or TAS can’t change the allowable time for filing a petition with the Tax Court.

If you disagree with the Innocent Spouse Determination you can dispute the decision in court.  You must file a petition with the Tax Court within 90 days from the date of the letter 4390. The time you have to file a petition with the Tax Court is set by law and can’t be extended or suspended, even for reasonable cause. The IRS or TAS can’t change the allowable time for filing a petition with the Tax Court.


NOTE: If you file a tax court petition between 31 and 90 days from the date of the letter 4390, you can only dispute the Innocent Spouse Relief determination and you CANNOT dispute any other determination regarding collection actions.

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If you choose not to petition the Tax Court or do not petition the Tax Court within the provided period of time

Your case will be returned to Collection. You could review information regarding enforcement actions:

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If you can’t pay the full amount

Where can I get additional help

Your options

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If you still need help

The Taxpayer Advocate Service 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.

Related Forms

  • Form 4089, Notice of Deficiency – Waiver
  • Form 4089-A, Notice of Deficiency Statement
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Where am I in the Tax System?

Notice of Determination Concerning Collection Action(s) and Your Request for Relief from Joint and Several Liability Letter 4390