IRS CP504 Notice: Intent to Levy

CP504 is an IRS notice of intent to levy for an unpaid balance. Read it promptly: the notice describes collection action, payment options and response instructions.

Act promptly. Follow the payment and appeal instructions on your actual notice.

Do This, in Order

1. Verify the balance and tax period.
2. Pay or discuss payment arrangements promptly.
3. If you disagree, contact the notice number immediately.
4. Follow the notice instructions for a Collection Appeals Program request.

Straight Answers

Must Another Letter Arrive Before Collection?

Do not assume so. Prior notices and hearing opportunities matter; review your actual instructions.

What If I Already Paid or Arranged Payments?

Call the notice number to confirm that the IRS account reflects your action.

Where This Sits in the Machine

Start with your actual notice and records. A response to a return correction, a refund application, and a collection notice are different tasks. Understanding the stage matters more than the single letter — read IRS Collections: The Enforcement Arm for the map, and the letter-by-letter anatomy in the firm's notice decoder for CP504.

What Representation Changes

An Enrolled Agent can review the notice and your records under a separate engagement, identify what needs an answer, and represent you within the scope of your authorization. Start with the free tax consultation so the firm understands the concern behind the documents.

Read The IRS Guidance For CP504 · Source checked October 11, 2026.