IRS NOTICE REFERENCE
Understanding your CP88 notice
We're holding your tax refund because you haven't filed one or more tax returns, and we believe you may owe taxes.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP88
- Category
- Filing and non-filer
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6651; §6012 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We're holding your tax refund because you haven't filed one or more tax returns, and we believe you may owe taxes.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your notice carefully. File your personal tax return by the due date listed on your notice. File electronically. You may be able to file electronically using an e-file provider if your missing return is for one within the last two tax years. For a list of eligible e-file providers, visit find a tax pro now . File by mail. If you’re filing for an earlier year, you’ll need to mail your return and any supporting documentation to the address listed at the top of your notice. File electronically. You may be able to file electronically using an e-file provider if your missing return is for one within the last two tax years. For a list of eligible e-file providers, visit find a tax pro now . File by mail. If you’re filing for an earlier year, you’ll need to mail your return and any supporting documentation to the address listed at the top of your notice.
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 5.1.11 — 5.1.11 Delinquent Return Investigations
- IRM 5.18.1 — 5.18.1 Automated Substitute for Return (ASFR) Program
- IRM 4.12.1 — 4.12.1 Nonfiled Returns
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.irs.gov/individuals/understanding-your-cp88-notice
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)