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Tax Return 2012
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Tax Return 2012
Tax return 2012 Publication 225 - Additional Material Prev Up Next Home More Online Publications
Understanding Your CP188 Notice
We are holding your refund until we determine you owe no other taxes.
What you need to do
- You need not take any action at this time.
- Review your notice carefully; it will explain the time frames necessary to review your account.
You may want to...
Understanding your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.
Notice CP188, Page 1
Page Last Reviewed or Updated: 25-Jul-2013
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The Tax Return 2012
Tax return 2012 Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. Tax return 2012 Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. Tax return 2012 , Change in Accounting Method Comments on publication, Comments and suggestions. Tax return 2012 Constructive receipt of income, Constructive receipt. Tax return 2012 Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. Tax return 2012 E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. Tax return 2012 , Making back-up election. Tax return 2012 8752, Required payment for partnership or S corporation. Tax return 2012 , Activating election. Tax return 2012 970, Adopting LIFO method. Tax return 2012 Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. Tax return 2012 Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. Tax return 2012 Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. Tax return 2012 Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. Tax return 2012 T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. Tax return 2012 TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. Tax return 2012 General rules, Uniform Capitalization Rules Prev Up Home More Online Publications