IRS Notice CP88: What It Means

The IRS page “Understanding your CP88 notice”, last reviewed July 20, 2026, says: “We're holding your tax refund because you haven't filed one or more tax returns, and we believe you may owe taxes.”

When we checked on November 2, 2026, the IRS page showed “Page Last Reviewed or Updated: 20-Jul-2026”. The IRS wording in quotation marks abouta CP88 notice comes from that IRS page.

Maintained by Archie Chang · Reviewed November 2, 2026 · Methodology & sources

Not an official source. FedRateCalc is independent and is not affiliated with the Internal Revenue Service (IRS). The notice and IRS.gov are the authority on what a notice says and asks. FedRateCalc cannot verify whether a letter is genuine, and the text inside quotation marks is quoted from IRS pages; the rest is FedRateCalc’s own wording.

What the IRS page says the notice is about

“We're holding your tax refund because you haven't filed one or more tax returns, and we believe you may owe taxes.”
IRS page “Understanding your CP88 notice”

Response timing, as the IRS words it

“[…] File your personal tax return by the due date listed on your notice. […]”
IRS page “Understanding your CP88 notice”

Steps the IRS page lists

“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.”
IRS page “Understanding your CP88 notice”, section “What you need to do”

Frequently asked questions

What does the IRS say about disagreeing with a CP88 notice?

The IRS page for CP88, last reviewed July 20, 2026, answers its question “What should I do if I disagree with the notice?” this way: “If you’ve already filed, don’t have to file, or need to explain why you’re filing late, you can let us know by calling or writing to us using our contact information found on your notice. If you write to us, insure you include your Social Security number, the tax year and the form number you’re writing about.”

What does the IRS say if the return was filed more than eight weeks ago or not at all?

The IRS page for CP88, last reviewed July 20, 2026, answers its question “What if I haven’t filed, or it's been more than eight weeks since I filed?” this way: “If you haven’t filed your return yet, file it for the year mentioned in your notice by the deadline provided. If you’re filing for one of the last two tax years, you can file electronically or by mail. If you’re filing for an older year, you’ll need to mail your return. If you filed more than eight weeks ago and we still haven’t processed it, call us at the number on your notice.”

What does the IRS say if a CP88 balance cannot be paid in full when the return is filed?

The IRS page for CP88, last reviewed July 20, 2026, answers its question “What happens if I can't pay the full amount I owe when I file?” this way: “You can set up a payment plan with us. If you’re due a refund, we’ll use your refund to reduce the amount you owe.”

When does the IRS page say the refund is released?

The IRS page for CP88, last reviewed July 20, 2026, answers its question “When will my refund be released?” this way: “We’ll release your refund once we’ve received all required tax returns- or an explanation that you weren’t required to file- and you don’t owe any other taxes.”

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Sources (checked November 2, 2026): IRS: Understanding your CP88 notice (page last reviewed July 20, 2026)