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IRS CP504B Notice

Notice of Intent to Levy — business

The business version of CP504. It states a 30-day period, and names two levy types the IRS may serve without a further notice.

What is CP504B? CP504B is the business counterpart to CP504.

What This Notice Means

CP504B is the business counterpart to CP504. The IRS states you should pay your balance or contact it as soon as possible but no later than 30 days from the date of the notice.

It then names a specific exception. The IRS states that if it does not receive the amount due within 30 days from the date on the notice, it may serve a Disqualified Employment Tax Levy or a Federal Contractor Levy, and that in most other situations it will send a further notice before levying on property or rights to property. Those two levy types are the ones that can follow this notice without that further step.

That is the practical difference from the individual CP504: for most enforcement a further notice carrying hearing rights still comes first, but not for those two.

Why You Received This Notice

  • 1
    A business tax balance remains unpaid after earlier notices.

Important Deadline

The IRS states no later than 30 days from the date of the notice. Work from the date printed on the notice you received.

What You Should Do

  • Read the notice and note its date — the 30 days runs from there.
  • Pay the balance or contact the IRS at the number on the notice.
  • If the business cannot pay in full, read our payment plan entries and the IRS payment-plans page.
  • This page explains the notice in general terms and is not advice about your situation.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

What NOT to Do

  • Do not assume a further notice with hearing rights always comes first. The IRS names two levy types it may serve after this notice without one.
  • Do not ignore payroll tax balances — they carry exposure that other business tax debt does not.

Frequently Asked Questions

Is CP504B the same as CP504?
It is the business version. The individual CP504 is a Notice of Intent to Levy under IRC 6331(d). CP504B states the same 30-day period and additionally names a Disqualified Employment Tax Levy and a Federal Contractor Levy as levies the IRS may serve if the amount is not received in that window.
Does this notice give a right to a hearing?
The IRS states that in most other situations, before levying on property or rights to property, it will send a notice of a right to a hearing. This notice is not itself that notice. Read the title of any notice you receive to see whether it states a right to a hearing.

Need Help With This Notice?

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Related Notices

Recommended Next Steps

  • Confirm the balance and periods the notice states.
  • If the debt involves withheld employment taxes, treat it as urgent and consider representation.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-20. 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.