Where does CP504 fit in the sequence?
| Stage | What it means |
|---|---|
| CP14 | First balance due notice |
| Reminder notices | Further requests for payment |
| CP504 | Intent to levy; state refunds can be taken |
| Final notice of intent to levy | Gives the right to a collection due process hearing within 30 days |
| Levy | Bank accounts, wages, receivables and other property |
See CP14 notice.
How should you respond?
Check the balance
Against your records and IRS online account.
Pay in full if you can
Online through Direct Pay or EFTPS. See how to pay the IRS.
Otherwise set up a payment plan
An agreed plan generally stops levy action. See IRS payment plans.
Ask about hardship options
If you cannot pay anything, ask about currently-not-collectible status.
Get representation if needed
Especially for business taxes or large balances. See Form 2848.
Is it different for business taxes?
For businesses, levies can reach bank accounts and amounts owed by customers. For unpaid payroll taxes, the IRS may also pursue owners and others personally for the trust fund portion. See the trust fund recovery penalty.
What if you disagree with the balance?
Contact the IRS at the number on the notice with proof, such as payment records, before the deadline. You can also request penalty relief, or consider an offer if the debt cannot realistically be paid. See offer in compromise.
Will there be a tax lien?
The IRS may file a notice of federal tax lien for larger balances, which is a public claim against your property and can affect credit. Paying or entering a plan early reduces this risk.
Received a CP504?
We contact the IRS on your behalf, set up a payment plan or other resolution, and protect your rights before any levy.
Questions people ask
What is a CP504 notice?
A notice that the IRS still has not been paid after earlier notices and intends to levy to collect.
Is CP504 the final notice before levy?
No. A separate final notice with collection due process rights comes before most levies, but the IRS can take state refunds after CP504.
Can I stop a levy after a CP504?
Yes. Paying, or setting up a payment plan, generally stops levy action.
Will the IRS levy my bank account after a CP504?
Not usually until after the final notice of intent to levy, but act now to avoid it.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.