IRS CP504 Notice: Notice of Intent to Levy
A CP504 is an urgent IRS collection notice saying the IRS intends to levy (seize) your state tax refund and may pursue other property if you don't pay or make arrangements — it's the last step before final levy notices.
Deadline calculator
The CP504 clock runs from the date printed on the notice — not the day you opened it.
Estimate only, based on the standard 30-day CP504 window. Your notice controls — always use the specific date printed on it.
What a CP504 actually means
By the time you receive a CP504, you've typically ignored a CP14 and one or more reminders (CP501/CP503). The IRS can now take your state tax refund and is signaling that wage garnishment, bank levies, and federal tax liens are next.
The full levy on wages or bank accounts still requires one more letter (LT11 or Letter 1058) that grants Collection Due Process appeal rights — but waiting for that letter burns your leverage. CP504 is the moment to act.
What to do, step by step
- 1Don't panic — but don't wait. You still have time to prevent levies.
- 2Verify the balance is correct (request account transcripts if unsure).
- 3If you can pay, pay; if not, set up an installment agreement or request Currently Not Collectible status if you're in hardship.
- 4Consider an Offer in Compromise if the debt is far beyond your ability to pay.
- 5Get professional help now — after the next notice (LT11), you have only 30 days to file a CDP appeal before levies can begin.
Common questions
Can the IRS take my paycheck after a CP504?+
Not yet from the CP504 alone — wage garnishment requires a final notice (LT11/Letter 1058) with appeal rights. But the CP504 lets them seize your state refund immediately, and the final notice usually follows quickly.
Should I set up a payment plan after a CP504?+
Almost always yes, if you can't pay in full. An approved installment agreement generally stops levy action while it's in effect and stops the escalation.
Received a CP504? Get it handled.
Talk to a tax specialist about your notice — free, no pressure, no judgment.