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Understanding Your CP188 Notice

We are holding your refund until we determine you owe no other taxes.

What you need to do

  • You need not take any action at this time.
  • Review your notice carefully; it will explain the time frames necessary to review your account.

You may want to...

Page Last Reviewed or Updated: 23-May-2015

How to get help

  • Call the 1-800, 1-866 or 1-888 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.