An official website of the U.S. Govt
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).
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 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:
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
Get Help topics
Browse common tax issues and situations at TAS Get Help
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).
View our Interactive Tax Map
Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.
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.
