Notice of intent to levy.
A CP504 is a notice of intent to levy. It is a last reminder before the IRS takes money or property to pay the debt. It can start with your state tax refund, then wages, bank accounts and other property. Pay now or set up a plan.
Key facts
- It is sent under Internal Revenue Code section 6331(d).
- The IRS can take your state tax refund first.
- If a balance is left, it can levy wages, bank accounts, business assets, personal assets and Social Security benefits.
- The IRS may also file a federal tax lien.
Where it falls
- 1. CP14First bill for unpaid tax
- 2. CP501First reminder you still owe
- 3. CP503Second reminder you still owe
- 4. CP504Notice of intent to levy
- 5. LT11 or Letter 1058Final notice of intent to levy and your right to a hearing
What to do next
- Pay the amount on the notice right away, or pay what you can.
- Call the number on the notice about a payment plan.
- Disagree? Call, or ask for a Collection Appeals Program appeal before collection starts.
Check your balance in your own IRS online account, and use the phone number on the notice or on irs.gov.
Results depend on your situation. Not every case qualifies.
Common questions
What is a CP504 notice?
A CP504 is a notice of intent to levy. It is a last reminder before the IRS takes money or property to pay the debt. It can start with your state tax refund, then wages, bank accounts and other property. Pay now or set up a plan.
How urgent is a CP504?
Very high. Collection action can come next, so act on it now. The date on your notice is the one that counts.