Letter 3288 explains the determination made by the IRS Independent Office of Appeals concerning your request for Innocent Spouse Relief. It provides the reason for their decision and the steps you can take if you disagree with their determination.

You received this letter because you appealed the IRS’s determination on your request for Innocent Spouse Relief.  Appeals has reviewed the IRS’s determination and any information you provided for consideration and made a final determination.  This letter is being sent to notify you of the decision.  This letter advises you that Appeals decided to either allow you full relief, allow you partial relief, or deny your request for Innocent Spouse Relief.   

If you agree with Appeal’s decision, no further action is necessary. Your account will be adjusted if necessary to reflect the determination and your case will be closed accordingly. If you do not agree with the adjustments and intend to file a petition, you should review the information provided in your letter, along with the information and instructions available on the United States Tax Court website. The necessary forms can be found on this website, along with a Petition Kit. There is a fee for the filing of a petition; however, you may file an Application for Waiver of Filing Fee with the Tax Court to request the filing fee be waived. To petition the Tax Court, you must send your petition to the United States Tax Court (not Appeals or IRS) within the 90-day (or 150-day) period shown on your notice.  This 90-day (or 150-day) period is the time period prescribed by law and cannot be extended by the IRS or the Tax Court. If you miss the deadline, the Tax Court can’t consider your case. You can eFile your completed petition by following the instructions and user guides available on the Tax Court website at ustaxcourt.gov/dawson.html. You will need to register for a DAWSON account to do so.