IRS Notice CP504: Notice of Intent to Levy
The IRS states it intends to levy your state tax refund and begin searching for other assets. The letters after this one carry real seizure power.
- Respond within
- 30 days
- How urgent
- Urgent
- Appeal rights
- Not with this notice
How long you have
This notice gives you 30 days to respond. The due date is printed on the letter itself.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a CP504
We get Form 2848 on file immediately, pull transcripts, and open resolution talks before the final notice issues.
Where the CP504 sits in the sequence
Collection letters arrive in order, and each one is firmer than the last.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
Related notices · Balance due and collection
- CP14Balance Due
- CP501First Reminder of Balance Due
- CP503Second Reminder of Balance Due
- CP504BIntent to Levy · Business
- LT11Final Notice of Intent to Levy (also Letter 1058)
- CP90Final Notice of Intent to Levy
- CP91Intent to Levy Social Security
- CP92Levy on State Refund (also CP242)
- CP523Installment Agreement Default
- CP508CPassport Certification
- CP71CAnnual Balance Reminder
- CP40Private Collection Assignment
- LT38Collection Restart Notice
- Letter 3172Federal Tax Lien Filed
- Letter 725-BRevenue Officer Appointment
Decoded your CP504? Now let's answer it.
Send us the actual notice. A licensed Enrolled Agent will review it free of charge, confidentially, the same week.