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CP88
CP88 — Notice to taxpayer that their current year refund is being held because they haven’t filed a prior year return with reas…
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
CP88
Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.
What the IRS language says
Notice to taxpayer that their current year refund is being held because they haven’t filed a prior year return with reason to believe taxes will be owed.
What it usually means
CP88 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Related
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