CP88: Taxpayer Delinquency Investigation (TDI) Refund Hold
Refund hold initiated by IRS Examination as a result of a delinquent return. [IRM 25.12.1.12.2 (12-19-2017)] Taxpayers are given the 1-800-829-0922 or 1-800-829-8374 account inquiry hotlines to resolve the notice.
Updated: July 11, 2025