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CP 88 Frequently Asked Questions (FAQs)

What is the notice telling me?

This notice is telling you that since you have not filed a previous year tax return or provided us an explanation on why that return was not filed, we are 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 us with a detailed explanation why. Mail us your information in the envelope we sent you.

How much time do I have?

You should contact us or pay your balance due as soon as possible.

Who should I contact?

If you have any questions about the notice, call us at the number printed at the top of the notice. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this notice, call us immediately at the number printed at the top of the notice. We will do our best to help you. If you called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

Page Last Reviewed or Updated: 27-Jun-2013