IRS CP504 Letter Help
The CP504 is the IRS's final notice of intent to levy your state income tax refund or other property. This is the last notification before the IRS begins collection enforcement action.
Prepare Your CP504 Response
This notice requires immediate action. Upload now for urgent response guidance.
Prepare Written ResponseWhat This Letter Means
A CP504 is the final administrative notice before the IRS initiates levy action. The IRS intends to seize your state tax refund and may proceed with wage garnishment or bank levies if you do not respond immediately.
Why You Received This Notice
You received a CP504 because you did not respond to previous notices (CP14, CP501, CP503) and the balance remains unpaid. The IRS has exhausted administrative remedies and is proceeding to enforcement.
What NOT to Do
- Do not ignore this notice – levy action is imminent
- Do not assume you have additional time
- Do not proceed without professional representation if the amount is substantial
Required Action (Immediate)
- Pay the full balance immediately if possible
- Request an installment agreement within 10 days
- Request Currently Not Collectible status if you cannot pay
- Submit an Offer in Compromise if eligible
- Request a Collection Due Process hearing if you dispute the debt
Consequences of Inaction
If you do not respond within 10 days:
- IRS will seize your state tax refund
- IRS may levy your wages (garnishment up to 70% of disposable income)
- IRS may levy your bank accounts
- IRS may file a Notice of Federal Tax Lien
Disclaimer: This tool provides informational assistance only and does not constitute legal or tax advice. For complex tax matters, consult a licensed tax professional or attorney. Professional representation is strongly recommended at this stage.