IRS CP504: Notice of intent to levy

CP504. Notice of intent to levy.

The IRS describes CP504 as a Notice of Intent to Levy for an unpaid balance. The notice says the IRS can levy income and bank accounts or seize property, including a state income-tax refund, to pay the amount shown.

General information from the Law Office of Alexander Powell, PLLC. It is not legal advice, and it is not a substitute for the notice itself.

On the paper

Read the exact action described, the tax period, the amount, and the date printed in the notice. Do not rely on the code alone.

Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.

General next steps

Confirm whether the notice concerns the correct tax year and taxpayer.
If you already paid, collect payment confirmation and follow the notice contact instructions.
If you need more time or cannot pay, review the official IRS payment and collection information promptly.

Timing

CP504 tells you to pay immediately and the individual notice controls the action and date for your account.

What this page cannot tell you

This page does not determine whether a levy is legally available, scheduled, or avoidable in your circumstances.

Official sources

If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.

Questions after reading the letter?

You can ask the Law Office of Alexander Powell, PLLC to consider a consultation about any IRS or tax letter. Requesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline. Representation begins only after a conflict check, after the firm agrees to the matter, and after both sides sign a written engagement agreement.

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