IRS CP504 Notice: Intent to Levy
Notice Instructions: Act promptly. Follow the payment and appeal instructions on your actual notice.
Understand The Notice. Protect Your Next Move.
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.
Read The IRS Guidance For CP504 · Source checked October 11, 2026.
What to Check Next
- Step 1: Verify the balance and tax period.
- Step 2: Pay or discuss payment arrangements promptly.
- Step 3: If you disagree, contact the notice number immediately.
- Step 4: Follow the notice instructions for a Collection Appeals Program request.
Common Questions About CP504
- 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.
Understand the Notice.
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