USTaxPenaltySaverCP504
CriticalNotice of Intent to Levy - Urgent
The IRS intends to levy your state tax refund and may take other collection action.
Response Deadline
30 days from notice date
Respond before this deadline to avoid additional penalties and enforcement action.
What This Notice Means
CP504 is a serious notice indicating the IRS intends to levy (seize) your state income tax refund to apply to your federal tax debt. While this notice does NOT grant Collection Due Process (CDP) appeal rights, it is a warning that enforcement is imminent. The next notice will be the Final Notice of Intent to Levy (LT11 or CP90), which does grant CDP rights.
Why You May Have Received This
- 1No response to prior notices (CP14, CP501, CP503)
- 2Payment arrangement not established
- 3Prior payment arrangement defaulted
Required Actions
Pay immediately or set up a payment arrangement
Call the number on your notice to discuss options
Do not ignore - next notice grants levy authority
Your Options
Use these calculators to understand your situation and explore resolution options.
Consequences If Ignored
- State tax refund will be seized
- Final Notice of Intent to Levy (LT11/CP90) will be sent next
- Federal Tax Lien may be filed, affecting credit
- After Final Notice, bank accounts and wages can be levied
Tips & Best Practices
- State refund can be taken without further notice after this
- A Federal Tax Lien may be filed for balances over $10,000
- Acting now can prevent the Final Notice and preserve options
- Payment plans are still available at this stage
Related Resources
Legal References
Ready to Take Action?
Our guided workflow will walk you through exactly what to do for this notice, step by step.