Critical - Immediate Action Required

IRS CP504 Notice

Intent to Levy Notice

Final notice before IRS seizes your assets

What is CP504? The CP504 is a serious notice indicating the IRS intends to levy (seize) your state tax refund and may levy other assets.

What This Notice Means

The CP504 is a serious notice indicating the IRS intends to levy (seize) your state tax refund and may levy other assets. This is typically the final notice before aggressive collection action begins.

Why You Received This Notice

1
You have not responded to previous notices (CP14, CP501, CP503)
2
You have not paid your balance or set up a payment arrangement
3
A previous payment agreement defaulted
4
The IRS has been unable to reach you about your debt

Important Deadline

You must respond within 30 days of the notice date to prevent levy action. This deadline is critical.

What You Should Do

Act immediately - this is urgent
Call the IRS at the number on your notice
Set up a payment plan or request Currently Not Collectible status
Consider an Offer in Compromise if you qualify
Consult with a tax professional immediately

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

OIC

Taxpayers who cannot pay their full tax liability

What NOT to Do

Do NOT ignore this notice under any circumstances
Do NOT assume you have more time - you likely do not
Do NOT wait to gather all your documents before responding
Do NOT make promises to the IRS you cannot keep

Frequently Asked Questions

Can the IRS really take my money?

Yes. After sending CP504, the IRS can levy your state tax refund immediately. After sending CP90/CP297, they can levy bank accounts, wages, Social Security, and other assets.

How do I stop a levy?

To stop or prevent a levy, you must either pay the balance in full, set up an approved payment plan, file for Currently Not Collectible status, or submit an Offer in Compromise. Acting before the deadline is crucial.

What if I already received CP504 and did nothing?

If you have not yet received CP90 or CP297 (Final Notice of Intent to Levy), you still have time to act. Contact the IRS or a tax professional immediately. Do not wait for the next notice.

Need Help With This Notice?

Use our free tools to understand your options and connect with professionals who can help.

Calculate Settlement Find Best Option

Recommended Next Steps

Call the IRS immediately to discuss options
Use our calculator to see if OIC is viable for your situation
Consider Currently Not Collectible if facing financial hardship
Get professional help - this is not the time for DIY