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In the IRS’s own words · not reviewed by VALID
CP504J notice explained, in the IRS’s own words
You received this notice because we haven’t received payment of your unpaid balance for your Employer Shared Responsibility Payment (ESRP). 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 CP504J page on irs.gov ↗
What this notice is about
You received this notice because we haven’t received payment of your unpaid balance for your Employer Shared Responsibility Payment (ESRP). 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.
- See our ESRP question and answers and sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations.
- Visit Affordable Care Act and HealthCare.gov.
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 the ESRP you owe. 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.
What do I have to do?
Pay the amount you owe immediately. You can quickly and easily 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.
If you can't pay the whole amount now, you may qualify for a payment plan (including installment agreements) by applying online through our Online payment agreement application. You can also mail us an Installment agreement request.
What happens if I don't pay or respond to this notice?
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 this 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 assist 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 the actions you've taken.
Reference tools
- Publication 1, Your Rights as a Taxpayer
- Full list of tax forms and instructions
Need help?
- You can authorize someone to contact the IRS on your behalf.
- If you can’t find what you need online, call the IRS number on your notice or letter. If you didn’t receive a letter or notice, use telephone assistance.
- If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
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.