Overview
A CP504 is a serious notice that may state intent to levy certain property, including state tax refunds, and may precede more aggressive collection action.
CP504 searches are urgent and high intent because taxpayers often fear levy, lien, and passport consequences.
What to review
Review the notice code, tax year, amount due, response deadline, appeal language, and whether the notice mentions levy or lien action.
Practical steps
- Read the levy and lien language carefully.
- Confirm the deadline and tax periods.
- Consider payment, appeal, hardship, or corrected account options.
- Act before the next enforced collection step.
Risks to understand
- The IRS may levy refunds and pursue other property rights.
- A federal tax lien may be filed.
- Passport certification may be mentioned for seriously delinquent tax debt.
Documents to gather
- The full notice
- Envelope date
- Tax account transcript
- Proof of payment
- Prior IRS correspondence
- Recent IRS or state correspondence
Possible next steps
Do not rely on the notice title alone. The exact language and deadline determine how urgent the response may be. Depending on your situation, options may include filing missing returns, requesting a payment plan, exploring hardship status, asking for penalty relief, appealing a proposed action, or consulting a credentialed tax professional.
When to get professional help
Get professional help quickly if you cannot pay or if the notice threatens levy or lien action.
Related search terms
notice of intent to levy, IRS levy help, LT11