CP 88 Notice

What is the CP 88 notice telling me?
The CP 88 notice is telling you that since you have not filed a previous year tax return or provided the IRS with an explanation on why that return was not filed, the IRS is holding your refund until you file.

What do I have to do?
File the missing tax return(s) as soon as possible. If you did not need to file, you must provide the IRS with a detailed explanation why. Mail the IRS your information in the envelope the IRS sent you.

Who should I contact?
If you have any questions about the notice, call the IRS at the number printed at the top of the notice.

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