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Letter 4439

Decision Letter Concerning Equivalent Hearing Under Section 6320 and/or 6330 of the Internal Revenue Code and Your Request for Relief from Joint and Several Liability under Section 6015

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Letter Overview

This letter is issued to the taxpayer when appeals makes a determination on the taxpayers Equivalent 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 a Collection Due Process hearing (CDP) hearing. However, your request was not filed within the 30-days from the date of mailing of the CDP Notice prescribed under Internal Revenue Code (IRC) §§ 6320 and 6330. Thus, you received a hearing equivalent to a CDP hearing and the IRS Independent Office of Appeals (Appeals) made a determination on your appeal request. You cannot dispute the Appeals decision rendered in an Equivalent Hearing in the U.S. Tax Court.

Appeals made a determination on your request for relief from joint and several liability (Innocent Spouse Relief).

How did I get here?

You have a balance due on our tax account. The IRS has either issued you a CDP levy notice, or filed a Notice of Federal Tax Lien (NFTL) providing CDP appeal rights. You have exercised your appeal rights and made a request for a CDP hearing after the due date for a timely hearing. You were entitled to an Equivalent Hearing with Appeals within the one-year period commencing after the date of the CDP levy notice or, with respect to CDP lien cases, within the one-year period commencing the day after the end of the five-business-day period following the filing of the NFTL. Appeals made a decision on your appeal request. As part of your equivalent hearing 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 want to dispute

If you want to dispute in court the determination regarding your request for Innocent Spouse Relief, you must file a petition with the Tax Court within 90 days from the date of the Letter 4439. 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.


You cannot dispute an Appeals decision regarding the collection action (NFTL filing or levy) in the U.S. Tax Court because your request was not filed within the 30-days from the date of mailing of the CDP Notice prescribed under IRC §§ 6320 and 6330.

Your account will be returned to Collection for continued enforcement action; however, you may want to review information regarding enforcement actions:

If you can’t pay the full amount, you can consider what payment options might work for your situation. You could review information regarding the following collection alternatives and resolutions:

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.

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Where am I in the tax system?

Decision Letter Concerning Equivalent Hearing Under Section 6320 and/or 6330 of the Internal Revenue Code and Your Request for Relief from Joint and Several Liability under Section 6015, Letter 4439