IRS Notice CP504: Intent To Levy, Explained
CP504 is an urgent notice that you still have an unpaid balance and the IRS intends to levy (seize) certain property, starting with any state tax refund. It follows earlier balance due notices like CP14.
Deadline
Pay or set up an arrangement by the date shown on the notice to avoid a state refund levy and further collection.
What a CP504 means
The IRS sent earlier reminders and the balance is still open. The CP504 gives notice it may levy your state refund and may move on to other assets after sending a final notice with hearing rights (LT11 or Letter 1058).
What to do
- Pay the balance in full, or
- Request an installment agreement, or
- Ask about currently not collectible status, an Offer in Compromise, or penalty relief if you qualify.
- Call the number on the notice if you believe the balance is wrong.
Common questions
- Can the IRS take my wages after a CP504?
- Wage and bank levies generally require a final notice with Collection Due Process rights first, such as LT11 or Letter 1058. A CP504 is a warning that this path is close.
Want someone to handle it for you?
Our Enrolled Agents review your situation and tell you the next step in plain language.
Related answers
General information, not tax advice for your specific situation. Last reviewed 2026-10-16.