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In the IRS’s own words · not reviewed by VALID
CP504 notice explained, in the IRS’s own words
You received this notice because we haven't received payment of your unpaid balance. This notice is your Notice of Intent to Levy (Internal Revenue Code section 6331 (d)). If you don't pay the amount due immediately, the IRS can levy your income and bank accounts, as well as seize your property or your right to property including your state income tax refund to pay the amount you owe.
Read the full CP504 page on irs.gov ↗
What this notice is about
You received this notice because we haven't received payment of your unpaid balance. This notice is your Notice of Intent to Levy (Internal Revenue Code section 6331 (d)). If you don't pay the amount due immediately, the IRS can levy your income and bank accounts, as well as seize your property or your right to property including your state income tax refund to pay the amount you owe.
What you need to do
- Read your notice carefully. It explains how much you owe and your payment options.
- Pay the amount you owe immediately.
- Make a payment plan if you can't pay the full amount you owe.
- Contact us if you disagree by calling the toll-free number shown on your notice.
You may want to
- View information pertaining to your tax account.
- Learn more about your payment options and how to make a payment arrangement.
- Request an appeal under the Collection Appeals Program (CAP) before collection action takes place by following the instructions on your notice.
What is the notice telling me?
This notice is your Notice of Intent to Levy as required by Internal Revenue Code section 6331 (d). It is your final reminder telling you that we intend to levy your wages, bank accounts, or your state tax refund because you still have an unpaid balance on one of your tax accounts. It is also telling you that we will begin searching for other assets on which to issue a levy. To avoid this, you must pay the amount you owe immediately.
We can also file a Notice of Federal Tax Lien if we haven't already done so.
This notice also explains the denial or revocation of a United States passport. The Fixing America’s Surface Transportation (FAST) Act legislation, which generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at IRS.gov/passports.
What do I have to do?
Pay the amount shown on your notice immediately. You can pay your balance online or mail us your payment in the envelope we sent you. Please include the bottom part of the notice to make sure we correctly credit your account.
You can also apply for a payment plan online by using the Online payment agreement tool which is the fastest way to get an installment agreement approved.
What happens if I don't pay or contact the IRS?
If you don't pay the amount due immediately or make payment arrangements, we can file a Notice of Federal Tax Lien publicly establishing our priority with your creditors. If the tax lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would affect your ability to get credit ― which may harm your credit rating.
In addition, we can seize ("levy") any state tax refund to which you're entitled. If you still have an outstanding balance after we seize ("levy") your state tax refund, we may send you a notice giving you a right to a hearing before the IRS Independent Office of Appeals, if you haven't already received such a notice. We can then seize ("levy") or take possession of your other property or your rights to property. Property includes:
- Wages, real estate commissions, and other income
- Bank accounts
- Business assets
- Personal assets (including your car and home)
- Social Security benefits
Who should I contact?
If you have any questions about the notice, call us at the toll-free number shown on your notice as soon as possible to speak to a customer service representative.
What if I don't agree or have already taken corrective action?
If you don't agree, contact us immediately to discuss your matter with a customer service representative. We’ll do our best to help you.
If you have already paid this liability or arranged to pay it with an Installment Agreement, you should still call us at the toll-free number shown on your notice to make sure your account reflects this.
Reference tools
- Publication 1, Your Rights as a Taxpayer PDF
- Publication 594, The IRS Collection Process PDF
- Form 9465, Installment Agreement Request PDF
- Notice 746, Information About Your Notice, Penalty and Interest PDF
- Full list of tax forms and instructions
Need help?
- You can authorize someone to contact the IRS on your behalf.
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If you can’t find what you need online, call the IRS number at the top of your notice or letter.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.
Run a tax firm?
Notice Desk drafts the CP504 client email, the response letter and the deadline, citing the law, for your licensed staff to review and sign.