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IRS CP504:here's whatit means.
Notice of intent to levy. The IRS intends to seize your state tax refund and is warning that it can move to levy other property.
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What is IRS CP504?
Notice of intent to levy. The IRS intends to seize your state tax refund and is warning that it can move to levy other property. Act right away. The amount due and date are on the notice.
Updated November 2026. Serving all of California online.
Deadline
Act right away. The amount due and date are on the notice.
If you ignore it
Collection can escalate to bank levies and wage garnishment after further notice.
What to do now.
- 1Don't wait for the next letter. This is the step before the IRS can levy other property.
- 2Get your IRS transcripts to confirm what's owed and for which years.
- 3Choose a path: pay, an installment agreement, an Offer in Compromise, or hardship status.
General information, not legal advice. The exact deadline is printed on your notice.
Common questions.
Is IRS CP504 real or a scam?
Real IRS notices arrive by U.S. mail, not by text, social media, or a surprise phone call demanding payment. To verify, compare it with your IRS online account or call the number listed on IRS.gov, not a number from a suspicious message. We can check it for you.
Can MM.TAX respond to IRS CP504 for me?
Yes. Our practice is led by an IRS Enrolled Agent. We file a power of attorney (Form 2848), pull your transcripts, and respond to the IRS for you, online anywhere in California.
What if I can't pay what the IRS says I owe?
You have options: an installment agreement, an Offer in Compromise if you qualify, penalty abatement, or currently-not-collectible status during hardship. The right choice depends on your income, assets, and the amount owed.
IRS notices
Look up another letter.
- CP14Balance due
- CP501Reminder: unpaid balance
- LT11Final notice of intent to levy
- CP2000Proposed changes to your return
- CP3219ANotice of deficiency
- Letter 3172Federal tax lien filed
- Letter 566Audit or examination
- CP2501Income doesn't match your return
- CP59No record of your tax return
- CP11Changes to your return, balance due
- CP161Business balance due
- LT16Contact us about overdue taxes
- Letter 1153Trust fund recovery penalty proposed
- Form 668-ABank or wage levy
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Free 30-minute review with a senior advisor. Call the online team or answer a few questions.