What does this letter mean to me?
You submitted a request for an appeal called a CDP hearing and innocent spouse relief. The IRS Independent Office of Appeals (Appeals) made a determination on your appeal request.
How did I get here?
You have a balance owed on your tax account. The IRS has either issued a notice of intent to levy with appeal rights or filed a Notice of Federal Tax Lien (NFTL). You exercised your appeal rights and made a request for a 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.
If you disagree with the determination of Appeals regarding the Collection Action (Lien or Levy) you can file a petition with the United States Tax Court within 30 days from the date of the Letter 4390 and is stated in the letter. 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 United States 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.
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:
If you can’t pay the full amount, you should consider what payment options might work for your situation, and set up a payment plan or other way to pay off your balance. You could review information regarding collection alternatives and resolutions: