Final notice before levy
Got an IRS CP504Notice? Here's What It Means
Deadline & urgency
CP504 is a serious escalation. Deadlines and rights (including appeals in some cases) are tied to specific notices—read yours for the exact date and next enforcement step.
What this notice means
CP504 is an urgent collection notice. It generally warns that the IRS may levy (seize) your state tax refund or take other collection steps if you don’t pay or make arrangements.
It reflects an unpaid balance the IRS is actively trying to collect.
Why did I get this?
You have an assessed balance that remains unpaid after earlier balance-due notices.
The IRS is moving the case forward in its collection process.
What should I do next?
Treat this as time-sensitive: verify the balance and tax year immediately.
If you can pay in full, do so using IRS-approved methods.
If you can’t, explore an installment agreement, offer in compromise, or currently not collectible status—whichever fits your situation.
If you disagree with the balance, follow appeal or dispute procedures described in IRS materials for your situation, or speak with a tax professional.
Frequently asked questions
Will the IRS take my state refund?
CP504 often relates to federal collection actions that can include applying your federal offset authorities; read your specific notice for what it says about your state refund.
Can I stop a levy?
Sometimes, by paying, entering into an approved arrangement, or successfully disputing the liability within the timeframes allowed. Act quickly and use the IRS contact on your letter.
Is this the same as LT11?
They are different notices with different legal effects, but both signal serious collection risk. Follow the instructions on the exact notice you received.