IRS NOTICE REFERENCE
Letter 3288
This letter is used by the IRS Independent Office of Appeals to notify you of the final determination made on your request for innocent spouse relief under IRC Section 6015 or IRC Section 66(c).
General information only. Not legal or tax advice.
Notice details
- Notice code
- Letter 3288
- Category
- Appeals and collection due process
- Severity tier
- Tier 4 — Escalation warranted. The notice involves collection enforcement, appeals rights, or significant penalty exposure.
- Governing law
- §6015; §6330 (Internal Revenue Code sections)
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS Taxpayer Advocate Service
What this notice is
This letter is used by the IRS Independent Office of Appeals to notify you of the final determination made on your request for innocent spouse relief under IRC Section 6015 or IRC Section 66(c).
Source: IRS Taxpayer Advocate Service. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
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 petit
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.1.9 — 5.1.9 Collection Appeal Rights
- IRM 5.19.8 — 5.19.8 Collection Appeal Rights
- IRM 5.12.6 — 5.12.6 Appeals Processes Involving Liens
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.taxpayeradvocate.irs.gov/notices/letter-3288/
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)