---
title: What Is a CP504B? 2026 Guide With Sources | TaxTruce
url: https://taxtruce.com/answers/what-is-a-cp504b
updated: 2026-10-29
---

# What is a CP504B?

Updated October 8, 20261 sourceTaxTruce team[Fact checked](/editorial-standards)

The short answer

A CP504B is a notice of intent to levy under tax code section 6331(d), like the CP504. It says the IRS may seize property and file a lien if you don't pay right away. It also warns that the State Department may deny or revoke your passport for certain unpaid tax debts.

You can pay, apply for a plan, or ask for a Collection Appeals Program appeal before action is taken.

## Words to know

[Collection Appeals Program (CAP)](/glossary)
:   A way to appeal some collection actions before they happen, like a levy or lien.

[CP504](/glossary)
:   An IRS notice of intent to levy. It is a reminder before the IRS starts to levy.

[Notice of intent to levy](/glossary)
:   An IRS notice that it plans to take your property. CP504 is one. LT11 and Letter 1058 give hearing rights.

## Sources

1. [IRS: Understanding your CP504B notice](https://www.irs.gov/individuals/understanding-your-cp504b-notice)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.