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IRS CP504 Notice

Notice of Intent to Levy (IRC §6331(d))

The IRS notice that says it intends to levy — it does not carry a Collection Due Process hearing right

What is CP504? CP504 is the notice the IRS is required to send before it can levy — that is, take your property to pay a tax debt, required by Internal Revenue Code section 6331(d).

What This Notice Means

CP504 is the notice the IRS is required to send before it can levy — that is, take your property to pay a tax debt, required by Internal Revenue Code section 6331(d).

The IRS states two things about it, in its own words, and they do not line up perfectly. Its page opens: "If you don't pay the amount due immediately, the IRS can levy your income and bank accounts, as well as seize your property or your right to property including your state income tax refund to pay the amount you owe." Its own FAQ then sequences things differently: "In addition, we can seize ('levy') any state tax refund to which you're entitled. If you still have an outstanding balance after we seize ('levy') your state tax refund, we may send you a notice giving you a right to a hearing before the IRS Independent Office of Appeals, if you haven't already received such a notice. We can then seize ('levy') or take possession of your other property or your rights to property." Both passages are on the same IRS page. We publish both rather than blending them into one sentence that picks a winner.

TRC interpretation, of the statutes those passages sit on: CP504 satisfies the section 6331(d) requirement. It does not satisfy the separate section 6330 requirement, which is the notice that comes with a Collection Due Process hearing right. For property other than a state tax refund, that second notice — CP90, CP297, LT11 or Letter 1058 — generally still has to come. A state tax refund is the exception: section 6330(f)(2) lets the IRS levy one without a prior hearing notice, and gives you the hearing opportunity afterward instead.

The notice also says the IRS can file a Notice of Federal Tax Lien if it has not already, which it says can affect your ability to get credit and may harm your credit rating. The IRS states no date for that. And the notice explains denial or revocation of a United States passport under the FAST Act. No figure for that appears here on purpose — the threshold changes yearly and this file holds plain strings with no render-time resolution, so writing even the correct 2026 number in would recreate the defect that left the tax-year-2024 figure on three notice records.

Why You Received This Notice

  • 1
    The IRS has not received payment of your unpaid balance. That is the only reason the IRS states on its CP504 page.
  • 2
    Before the IRS can levy, its internal procedures require that you have been given a Notice and Demand and a Notice of Intent to Levy. CP504 is that second notice. (This is IRS internal procedure, not a taxpayer entitlement.)

Important Deadline

The IRS CP504 page does not state a number of days. It says "immediately," four times. Your notice explains how much you owe and your payment options — read it first, and use the amount and instructions printed on it.

There is a 30-day period in the law here, and it is not what most people assume. Internal Revenue Code section 6331(d)(2) says the IRS must send a Notice of Intent to Levy at least 30 days before the day of a levy. TRC interpretation of that provision: it is a waiting period imposed on the IRS, not a deadline imposed on you. Nothing you are entitled to expires on day 31. One exception: it does not apply where the IRS has made a jeopardy finding.

The 30-day deadline that IS a deadline — the one where a right is lost if you miss it — belongs to a different notice. Under section 6330, a Collection Due Process hearing must be requested within 30 days of a CDP notice, and the notices that carry that right are CP90, CP297, LT11 and Letter 1058. If one of those is in your envelope too, that clock is the one to look at. CP504 alone does not start it.

What You Should Do

  • Read the notice and check the amount against your own records. It explains how much you owe and your payment options.
  • If you can pay it, pay it — the IRS instruction on this notice is to pay immediately.
  • If you cannot pay in full, apply for a payment plan. The IRS points to its Online Payment Agreement application, and to Form 9465, Installment Agreement Request.
  • If you disagree, call the toll-free number shown on your notice.
  • If you want to appeal before collection action happens, the appeal route the IRS names on this notice is the Collection Appeals Program (CAP). Follow the instructions printed on your notice.
  • If you want someone to deal with the IRS for you, the notice points to two channels: Form 2848, which authorizes someone to contact the IRS on your behalf, and the Low Income Taxpayer Clinic program, which provides free or low-cost representation to people who meet its criteria. We state no view on whether paid help changes an outcome, because no source supports one.

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 it. The IRS states it can levy your income and bank accounts, and can seize your state income tax refund.
  • Do NOT assume this notice gives you a Collection Due Process hearing. It does not — CP504 is not one of the notices that carry that right.
  • Do NOT send Form 12153 in response to this notice alone. That form requests a CDP hearing, and the notices that carry it are CP90, CP297, LT11 and Letter 1058. If one of those arrived too, that is the one the form belongs to.
  • Do NOT assume the balance is right without checking it. You can view your account information in your IRS online account.

Frequently Asked Questions

Can the IRS really take my money after CP504?
It can take one thing without another notice first: a state tax refund. Section 6330(f)(2) excepts a state-refund levy from the usual requirement of a hearing notice beforehand, and gives you the hearing opportunity after the levy instead — the IRS notifies you of that right on CP92. It is not instant, though: the IRS must still have sent a Notice of Intent to Levy at least 30 days before the day of the levy under section 6331(d)(2). For your other property, the IRS FAQ on this notice says it may send you a notice giving you a right to a hearing before the IRS Independent Office of Appeals before it seizes anything else, if you have not already received one.
Do I have a right to a Collection Due Process hearing?
Not from CP504. Publication 1660 lists the notices that carry a Collection Due Process hearing right, and CP504 is not among them — the CP504 page itself never mentions CDP, Form 12153 or Publication 1660. The appeal route the IRS names on this notice is the Collection Appeals Program. If you also received CP90, CP297, LT11 or Letter 1058, that notice does carry a CDP right, and it comes with a 30-day deadline.
How do I stop a levy?
Publication 594 states that the IRS cannot issue a new levy if you have a current or pending payment plan, a current or pending Offer in Compromise, or if the IRS agrees you are unable to pay due to economic hardship — meaning seizing your property would leave you unable to meet basic, reasonable living expenses. Note the wording: hardship there is something the IRS agrees to, not something you file. Publication 594 addresses new levies; it does not say what happens to a levy already in force, and neither will we.
What if I received CP504 and did nothing?
If you have not received CP90, CP297, LT11 or Letter 1058 — the notices that carry a Collection Due Process hearing right — then that right has not been offered and lost. The IRS states on its CP504 page that it may send you a notice giving you a right to a hearing before it seizes property other than a state tax refund. Contact the IRS using the number on your notice.

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Related Notices

CP14Balance Due NoticeCP90Final Notice of Intent to LevyCP297Final Notice - Businesses - Intent to LevyLT11LT11 / Letter 1058: Notice of Intent to Levy and Your Right to a HearingCP92Notice of Levy on Your State Tax RefundCP504BNotice of Intent to Levy — business

Recommended Next Steps

  • Confirm the balance and the tax periods this notice covers.
  • Check your IRS online account for what the IRS has on file.
  • Decide which of three situations you are in: you can pay, you cannot pay, or you disagree. The IRS instruction differs for each and all three are printed on your notice.
  • If you cannot pay in full, apply for a payment plan through the IRS Online Payment Agreement application or Form 9465.
  • If a levy would leave you unable to meet basic living expenses, that is worth raising when you call. Publication 594 says the IRS cannot issue a new levy where it agrees you are unable to pay due to economic hardship — but that is an IRS determination, not something you file.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-21. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.