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This letter is issued to you when Appeals makes a determination about the collection actions raised in your Collection Due Process (CDP) hearing and your request for relief from joint and several liability (Innocent Spouse relief).
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
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.
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.
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. 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.
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:
Your options
If you think you’ll have trouble paying your taxes or the NFTL filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.
Understanding your notice or letter
IRS.gov has resources for understanding your notice or letter.
The IRS office in Philadelphia, Pennsylvania provides international tax assistance.
If you want to talk to someone you could contact the phone number on the Letter 4390. If you need assistance with securing a collection resolution you can contact the IRS toll-free number:
Get Help topics
Browse common tax issues and situations at Get Help.
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.
Letter 4390
