The purpose of this booklet is to help you to understand IRS CP 63 or 88 and file back returns to release your current year refund. If you received IRS CP 63/88, the IRS is informing you they are holding your indicated refund(s) pending the filing of the listed unfiled returns. You may have unfiled returns for a host of reasons. The IRS is holding your refund until the return(s) is/are filed. The most difficult part of preparing back returns is making sure you have all of the information and filing it to the correct service center. The IRS may have filed a Substitute For Return (SFR), in which case the return will need to be filed to a specific unit. Filing a return to the wrong center will cause long delays or it may be discarded. This guide will help you ensure the return filed correctly, so you can potentially receive your refund. I say potential because if you have any balances due on a back return, the IRS is going to use your refund to pay the outstanding tax liability. This guide will help you understand why you were chosen, as well as addressing the following areas; 1) Important things to know about filing back returns, 2) Hpw do I get the information to file the returns?, 3) Where do you call if you have questions?, 4) What happens after the call? We will also provide access to other guides. If you determine that you are totally feeling overwhelmed and unable to properly handle this matter, you may seek representation from one of the largest and most experience national tax resolution firms in the country. Should you need to go that route, we would apply 100% of the cost of this guide as a discount on the initial service provide by Legacy Tax & Resolution Services.