An official website of the U.S. GovtDecision Letter Concerning Equivalent Hearing Under Internal Revenue Code (IRC) Section 6320 and/or 6330 and
Notice of Final Determination on Your Request for Relief from Joint and Several Liability under IRC Section 6015
This letter is issued to the taxpayer when the Independent Office of Appeals (Appeals) makes a determination on the taxpayers Equivalent Hearing (EH) and Innocent Spouse request.
If you have questions, you can contact the person shown at the top of the letter.
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 Appeals made a determination on your appeal request. You cannot dispute the Appeals decision rendered in an EH in the U.S. Tax Court.
Appeals made a determination on your request for relief from joint and several liability (Innocent Spouse Relief). You can dispute this appeals determination in U.S. Tax Court by filing a petition as provided by IRC Section 6015(e).
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 EH with Appeals. Appeals made a decision on your appeal request. As part of your EH request you also requested Innocent Spouse Relief.
If you want to dispute in court the determination regarding your request for Innocent Spouse Relief, you must file a petition with the United States 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:
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
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
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If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
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Taxpayer Roadmap
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.
