CP504: Notice of intent to levy

A CP504 is a notice of intent to levy: the IRS hasn’t received payment of your balance and is warning that it can take your state tax refund and will start looking for other assets. Pay, set up a payment plan, or call the number on the notice right away.

Where it falls

Intent to levy

Deadline

Pay or contact the IRS immediately. Check your notice for the dates it lists.

Is it real?

Check it in your IRS Online Account, or see how to spot a fake.

Reviewed by [REVIEWER NAME], Enrolled Agent · Last reviewed [DATE]

What the IRS is telling you

You still haven’t paid the balance on one of your tax accounts. The IRS says it intends to levy, starting with your state income tax refund, and that it will begin looking for other assets. It may also file a Notice of Federal Tax Lien.

What the IRS can eventually levy

Wages and other income
Bank accounts
Your state income tax refund
Social Security benefits
Business assets and personal property, including a car or home

What to do

Pay the amount shown if you can, online or by mail.
If you can’t pay in full, pay what you can and set up a payment plan, online if you qualify or by calling the number on the notice.
If you already paid or set up a plan, call to confirm your account shows it.
If you disagree, call the number on the notice, or request a Collection Appeals Program appeal using its instructions.

What happens if you don’t respond

The IRS can levy your state refund and move toward a final notice of intent to levy. After that, it can levy wages, bank accounts and other property.

How ScrubJay can help

If you also have unfiled years, a payment plan may not be available until they’re filed. We file the missing years and an Enrolled Agent sets up the right resolution. If a levy has already hit, use urgent help.

Common questions

Can the IRS take my paycheck after a CP504?

The CP504 lets the IRS levy your state tax refund. Before levying wages, bank accounts or other property, the IRS generally sends a final notice of intent to levy with your right to a hearing, such as an LT11 or Letter 1058.

Can I still set up a payment plan?

Yes. If you can’t pay in full, pay what you can and ask about an installment agreement. The online payment agreement tool is the fastest route if you qualify.

Can I appeal?

If you disagree, call the number on the notice. You can also request an appeal through the Collection Appeals Program before collection action, using the instructions on the notice.