Ok... I have an 88 FC, The car starts and runs fine when its running, but when turn it of and turn it back on it won't start I change the spark plugs, and spark plug wires.

I feel as if it may be the fuel filter that's stuffed up it has not been changed (since the car was made) I know I'm a noob J/k. I just got the car, I need a little help from someone that knows where the FUEL FILTER is located and how much they cost.

 

Probably not fuel filter. They usually manifest first as loss of flow at high rpm.
Sounds like the classic 'hot start flooding' issue common to all fuel injected rotaries. Causes include a rich starting map, bad compression, leaky injectors, etc...there are lots of work arounds that people have kindly written up on here. Search the forum and read up on the choices and see which one fits you best.

Edit: If you are planning to change the fuel filter (not a bad idea), it's a black canister mounted low on the driver's side of the engine bay. Just follow the fuel lines from the tank to the engine bay.

 

Thanks alot man enjoy that Cali sun in your 7