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IRS letters

CP88. Refund held for unfiled returns.

The IRS says it is holding your tax refund because you have not filed one or more tax returns and it believes you may owe taxes.

General information from the Law Office of Alexander Powell, PLLC. It is not legal advice, and it is not a substitute for the notice itself.

On the paper

Identify exactly which year's return the notice says is missing and the due date listed for filing it.

Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.

General next steps

  1. File the missing return by the due date listed on the notice, electronically if the year is eligible or by mail to the address shown.
  2. Include any supporting documentation the notice requests when you mail the return.
  3. If you already filed within the last 8 weeks, allow time for IRS processing before sending a duplicate. Otherwise, gather proof of filing and contact the IRS at the number on the notice.

Timing

The IRS says to file by the due date listed on your notice. Your paper controls the date.

What this page cannot tell you

This explanation cannot determine whether you owe for the missing year or when the IRS will release a held refund.

Official sources

If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.

If you want a lawyer’s help

Questions after reading the letter?

You can ask the Law Office of Alexander Powell, PLLC to consider a consultation about any IRS or tax letter. Requesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline. Representation begins only after a conflict check, after the firm agrees to the matter, and after both sides sign a written engagement agreement.

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