CP504
An intent-to-levy notice under section 6331(d). It can support a state-refund levy and certain special levy actions after the applicable period.
IRS Notice CP504 • Intent to Levy
Received an IRS CP504 notice?
CP504 is a serious collection warning. The IRS says the balance remains unpaid and gives notice of its intent to levy under Internal Revenue Code section 6331(d).
Do not ignore the 30-day language or assume CP504 is identical to an LT11 or Letter 1058. The notices serve related but different procedural purposes.
There is no fee to book the call. No documents are required when booking. Have every page of CP504 available during your call.
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What CP504 Means
The collection process has escalated
CP504 generally follows earlier balance-due notices. It states that the IRS has not received payment and intends to levy certain property or rights to property.
The IRS states that if it does not receive the amount due within 30 days from the notice date, it can levy a state tax refund. Special rules may also permit a federal contractor levy or disqualified employment tax levy.
Important Distinction
CP504 is not the same as LT11 or Letter 1058
LT11 or Letter 1058
These commonly provide notice of the right to request a Collection Due Process hearing before most other levy action.
Do not assume your rights
Read the exact notice and enclosures. A Form 12153 deadline should be determined from the notice that actually offers Collection Due Process rights.
What To Do
Respond based on the account and deadline
If the balance is correct
Pay the correct amount if possible, or establish an appropriate collection arrangement. Confirm the payment is applied to the correct year and form.
If the balance is wrong
Identify missing payments, credits, adjustments, or processing errors. Contact the IRS using the notice instructions and preserve proof.
If payment causes hardship
Review filing compliance, finances, necessary expenses, and potential collection alternatives before agreeing to an unaffordable payment.
Records To Review
Have these available for the call
- Every page and enclosure from CP504
- Earlier CP14, CP501, and CP503 notices
- Filed returns for the listed periods
- Payment confirmations and cancelled checks
- Installment-agreement records
- Copies and proof of earlier IRS responses
- Recent IRS account transcripts, if available
- Any LT11, Letter 1058, CP90, or lien notice
Possible Consequences
What may happen if CP504 is ignored
State refund levy
The IRS may levy a state tax refund after the applicable notice period.
Federal tax lien
The IRS may file a Notice of Federal Tax Lien if it has not already done so.
Later final levy notice
The IRS may send LT11, Letter 1058, CP90, or another notice offering a Collection Due Process hearing before most other levy action.
Special levy action
Different procedures may apply to federal contractors, disqualified employment tax levies, jeopardy situations, or other exceptions.
Growing balance
Penalties and interest may continue on unpaid amounts as provided by law.
Asset investigation
The IRS states that it may begin searching for other assets on which to issue a levy.
Frequently Asked Questions
IRS CP504 questions
Can the IRS levy after CP504?
CP504 can support a state-refund levy and certain special levy actions after the applicable period. In most other situations, the IRS generally sends a later notice offering a Collection Due Process hearing first.
Should I file Form 12153 for CP504?
Do not assume CP504 itself gives the same CDP rights as LT11 or Letter 1058. Review the exact notice and enclosures to identify the appeal procedure actually offered.
Can I request a CAP appeal?
The IRS states that a taxpayer may request an appeal under the Collection Appeals Program before collection action by following the notice instructions.
What if I already made arrangements?
Confirm the IRS account reflects the payment or agreement and that all required returns and current payments remain compliant.
Is there a fee to book?
No. There is no fee to book the call. Professional work requires a separate written engagement.
Can TaxDecoders represent me?
Representation may be offered after the notice, deadlines, account history, compliance status, finances, and required work are reviewed.
Verified Resources
Official IRS information
This page was reviewed on July 26, 2026. Always follow the dates and instructions printed on your actual notice.
Understanding CP504
Collection appeal rights
IRS payment options
CP504 is a serious collection warning.
Book a call with TaxDecoders. Have CP504, earlier notices, and your payment or agreement history available during the call.
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