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CP504

Intent to Levy Notice

Complete guide for tax professionals on responding to IRS CP504 notices, including deadlines, required documentation, and response strategies.

Response Deadline

30 days

Immediate action required to prevent levy

IRS: 1-800-829-1040View on IRS.gov

What Triggers This IRS Notice

  • 1Multiple balance due notices have been ignored
  • 2No payment or arrangement has been made
  • 3This is a final warning before levy action

What the IRS Is Claiming

  • The IRS intends to levy (seize) property or rights to property
  • State tax refunds will be applied to the federal debt
  • This is a FINAL NOTICE before levy

Key Deadlines and Response Timelines

You have 30 days from the date of this notice to pay or make arrangements. After this, the IRS can levy your state tax refund and pursue other collection actions.

What Happens If You Do Not Respond

  • State tax refund will be seized automatically
  • Federal tax lien will be filed (if not already)
  • Bank accounts may be levied
  • Wages may be garnished
  • Property may be seized

Documentation Commonly Required

Copy of the CP504 notice
Complete financial statement (Form 433-F or 433-A)
Proof of income and expenses
Bank statements
Asset documentation

When IRS Information Is Incorrect

  • 1
    Request Collection Due Process hearing if you disagree
  • 2
    Provide proof of payment if already paid
  • 3
    Submit documentation showing identity theft if applicable

How Tax Professionals Typically Respond

  1. 1

    Take IMMEDIATE action - this is urgent

  2. 2

    Pay in full if at all possible

  3. 3

    Apply for installment agreement immediately

  4. 4

    Request Currently Not Collectible status if applicable

  5. 5

    Consider Offer in Compromise if balance is unaffordable

  6. 6

    Request Collection Due Process (CDP) hearing to appeal

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Related Notices

CP2000

Income Discrepancy Notice

CP14

Balance Due Notice

CP501

Reminder Notice

CP503

Second Reminder Notice

LT11

Final Notice of Intent to Levy