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IRS notice, decoded

CP504: Notice of Intent to Levy (State Refund / Property Warning)

What it is

A serious escalation: the Notice of Intent to Levy required by IRC §6331(d), which the statute says must be hand-delivered, left at your home or business, or sent by certified or registered mail. The immediate target is your state income tax refund — §6330(f) lets the IRS seize a state refund with the hearing available only afterward. Despite the alarming title, this is generally NOT the final notice that lets the IRS levy wages or bank accounts: before levying other property, the IRS states it may send a notice giving you a right to a hearing before the IRS Independent Office of Appeals — unless you have already received such a notice.

Why you got it

Sent when the earlier reminder series (CP14 → CP501 → CP503) produced no payment, payment plan, or dispute.

The deadline structure

The irs.gov page says to pay the amount shown 'immediately' and prints no fixed day count — the operative deadline is the date printed on your notice. By statute (IRC §6331(d)) this notice must be given at least 30 days before the day of the levy. After the printed date the IRS can take your state tax refund and will generally move to the final levy notice.

The date printed on YOUR notice controls.

How to respond

  • Pay online at irs.gov/payments
  • Set up a payment plan at irs.gov/opa — entering an installment agreement generally pauses levy action
  • Call the number printed on the notice immediately if you dispute the balance

What ignoring it leads to

The IRS can seize your state tax refund and may file a Notice of Federal Tax Lien; seriously delinquent tax debt can also lead to denial or revocation of a U.S. passport. Before levying wages or bank accounts the IRS will generally issue the final levy notice (LT11, Letter 1058, or CP90) — the one that comes with a 30-day Collection Due Process hearing deadline — unless you already received such a notice.

Next letter if nothing changes: LT11 / Letter 1058 / CP90 (Final Notice of Intent to Levy with hearing rights)

Where you are on the IRS collection ladder

Balance-due letters escalate in a fixed order. Responding at any rung — paying, setting up a plan, or disputing — stops the climb.

  1. 1
    CP14

    First bill

  2. 2
    CP501

    First reminder

  3. 3
    CP503

    Second reminder

  4. 4
    CP504You are here

    Intent to levy (state refund)

  5. 5
    LT11 / LETTER 1058 / CP90

    FINAL notice — hearing rights

If nothing changes, the next letter would be LT11 / LETTER 1058 / CP90 (final notice — hearing rights).

First: make sure this notice is really from the IRS

  • A real CP504 arrives by U.S. mail — the IRS does not open contact with a phone call, text, email, or social media message threatening to seize your refund or assets
  • Levy-threat calls demanding immediate payment are the classic IRS impersonation scam — the IRS will not threaten arrest, deportation, or license revocation over the phone
  • The IRS will NEVER ask for payment by gift card, wire transfer, cryptocurrency, or payment app — pay only at irs.gov/payments or by check payable to 'United States Treasury', never to a person or a 'processing' company
  • To confirm the balance is real, check your account at irs.gov or call the IRS main line at 800-829-1040 — never a number from a call, text, or email

Mistakes people make with a CP504

  • Panicking into a 'tax resolution' firm's ad — at this rung you can still usually resolve it yourself with a payment plan in under an hour online
  • Assuming wages can be garnished tomorrow — wage/bank levies generally require the final notice with hearing rights first; the state refund is what's at immediate risk

Official sources

Our summary paraphrases these sources. Last verified: BUILD-DATE 2026-06-09 + cross-ref 2026-07-11 (Claude Fable 5; live fetch: irs.gov CP504 page, law.cornell.edu §6330 + §6331) — page says pay 'immediately' with no fixed day count: typicalDays 30→null, printed date controls (§6331(d) statutory 30-day kept in structure with statute source); whatItIs/ifIgnored aligned to live page ('unless you already received such a notice' hedge, passport risk added, certified-mail claim recast to §6331(d) delivery methods); added scamCheck; human re-verify before launch. Your printed notice always controls.

NoticeKey is not affiliated with, or endorsed by, the IRS or any state tax agency.

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