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Collection: levy and lien warnings

IRS CP504

Notice of Intent to Levy: your state refund is next

Respond by

Pay the amount you owe immediately

Who sent it

IRS
Facts on this page come from that IRS page, last updated by the IRS Dec 16, 2025; read by TaxScout Oct 19, 2026.

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What this letter asks of you, what to gather, and what to ask a professional if you need one. No phone number asked.

What this letter means

A Notice of Intent to Levy under IRC section 6331(d), sent because the IRS has not received payment of your unpaid balance. If you do not pay, the IRS can seize your state tax refund and other income and assets.

Later letters in the balance-due series. These carry rights with short windows.

What to do

  1. 1Read your notice carefully; it explains how much you owe and your payment options.
  2. 2Pay the amount you owe immediately.
  3. 3Make a payment plan if you cannot pay the full amount (Online Payment Agreement tool or Form 9465).
  4. 4If you disagree, call the toll-free number shown on your notice; you may request a Collection Appeals Program (CAP) appeal before collection action.
  5. 5If you already paid or arranged a plan, still call the number on your notice to confirm your account shows it.

The IRS page describes two paths, one if you agree with the change and one if you do not. The response form that came with your letter is where you mark which one applies.

If you do nothing

The IRS can file a Notice of Federal Tax Lien, levy your state tax refund and then other property such as wages, bank accounts, business and personal assets and Social Security benefits; seriously delinquent debt can lead to passport denial or revocation.

Is this letter real?

IRS letters arrive by mail and carry a notice number, your name and the tax year. The IRS does not open contact by text, email or social media, and does not ask for payment by gift card.

Check the notice number against the official IRS site before you respond, and respond only to the address or number printed on the official page.

Common questions

What is IRS CP504?

A Notice of Intent to Levy under IRC section 6331(d), sent because the IRS has not received payment of your unpaid balance. If you do not pay, the IRS can seize your state tax refund and other income and assets. The IRS page for it is titled 'Understanding your CP504 notice'.

How long do I have to respond to CP504?

Pay the amount you owe immediately. The date printed on your letter controls; the IRS page for this notice is the source.

What happens if I ignore CP504?

The IRS can file a Notice of Federal Tax Lien, levy your state tax refund and then other property such as wages, bank accounts, business and personal assets and Social Security benefits; seriously delinquent debt can lead to passport denial or revocation.

Is CP504 a scam?

IRS notices arrive by mail with your name, a notice number and a tax year. Check the number on the official site before you respond, and never pay by gift card or wire on the strength of a phone call.

Do I need a CPA for CP504?

Not always. Upload the letter and the free report explains what it asks for and what to gather; if a professional makes sense, the report says why and what to ask. TaxScout never shares your request with any firm unless you ask for that on the report.

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TaxScout lists CPAs, EAs and tax preparers from public IRS records. You choose whom to contact; nothing about your letter is shared with any firm unless you ask for that on your report.

Not tax advice. TaxScout is not the IRS. Deadlines and steps above are quoted from the IRS page linked at the top and may change; the letter in your hand controls.