IRS Notice CP504: Notice of intent to levy
Quick answerThe IRS intends to levy (take) certain property to collect your balance, starting with state tax refunds.
Letter / noticeCP504
MeaningNotice of intent to levy
Action needed?Yes — see steps
What happens next
Collection can escalate if you don't act.
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What you should do
- Pay, set up a payment plan, or contact the IRS right away
Scam check: the IRS first contacts you by mail. Use only the phone numbers printed on your letter or on IRS.gov — never ones from a text, email or unofficial site.
Frequently asked questions
What does IRS Notice CP504 mean?
The IRS intends to levy (take) certain property to collect your balance, starting with state tax refunds.
What should I do?
Pay, set up a payment plan, or contact the IRS right away
How long does it take?
Collection can escalate if you don't act.
Sources
- IRS: Understanding your IRS notice or letter
- IRS: Get Transcript
- Taxpayer Advocate Service (independent help inside the IRS)
Written by the editorial team and checked against the official sources above. See our editorial policy.
By the TranscriptCodes Editorial Team · Last reviewed 2026-11-12.