IRS notice guide · Individuals
CP504: Notice of intent to levy
The IRS can now take your state tax refund, and may file a lien and move toward other property.
Urgent: act now
What it means
A CP504 is a notice of intent to levy under section 6331(d) of the tax code. The IRS can take your state income tax refund, and it may file a Notice of Federal Tax Lien.
Before it levies wages, bank accounts or other property, the IRS must send a final notice that gives you the right to a Collection Due Process hearing (LT11 or Letter 1058).
How long you have. Pay immediately or make payment arrangements. The notice gives the date.
What to do now
- Call us or the number on the notice now.
- Set up a payment plan, or pay in full if you can.
- If the balance is wrong or you cannot pay anything, ask about an appeal under the Collection Appeals Program, or currently not collectible status.
Common mistakes
- Waiting for a levy on your paycheck or bank account to take it seriously.
Questions
Will the IRS take my house?
Seizing a home is rare and needs extra approvals. Wage and bank levies are far more common, and a payment plan usually stops them.
Can Coastal Tax handle this notice for me?
Yes. Paige Fernald is an Enrolled Agent, so with your signed Form 2848 she can speak to the IRS for you, pull your transcripts and answer the notice.
Checked against the agency's own guidance on October 27, 2026: www.irs.gov. This page is general information. Your notice's own dates and instructions come first.