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CP504 notice: notice of intent to levy
Serious. Act promptly
A CP504 is a Notice of Intent to Levy. The IRS describes it as a final reminder that it intends to collect an unpaid balance through forced collection. This is the notice to act on quickly.
What the IRS may do
- Seize your state income tax refund.
- Levy wages, bank accounts and other assets or property.
- File a Notice of Federal Tax Lien, which can hurt your credit.
- Ask for passport denial or revocation in some cases of serious unpaid tax debt.
Your options
- Pay in full, online or by mail.
- Apply for a payment plan with the online payment agreement tool.
- Call the number on the notice to discuss arrangements.
- Request an appeal through the Collection Appeals Program (CAP).
If you believe it is wrong
Do not wait. Contact the IRS with your proof, such as payment records or the return the IRS has mistaken. A written reply that lists the facts and attaches copies helps, but it does not replace calling when time is short.
Consider professional help
Because collection can reach your wages and accounts, many people choose an enrolled agent, CPA or tax attorney at this stage. See when to get professional help and the free options from the Taxpayer Advocate Service.
Want help writing your reply?Upload your notice to MyIRSReply. It explains the notice and drafts your response letter. The draft is free; you pay only to copy it. MyIRSReply is independent and is not the IRS.
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Sources
This guide is general information, not tax or legal advice. Your notice is the final word on your dates and amounts. If you are unsure, see when to get professional help.