The IRS intends to levy (seize) your state tax refund and potentially other assets. This is one of the final notices before enforced collection. You have 30 days to respond before levy action can begin.
Pay immediately at IRS.gov to stop all collection action.
File Form 12153 within 30 days to appeal and delay levy action while you explore options.
An approved payment plan stops levy action while you pay over time.
If you can't pay the full balance, you may qualify to settle for less. Use the IRS pre-qualifier tool first.
A CP504 is an IRS Notice of Intent to Levy. It means the IRS plans to seize your assets — starting with your state tax refund — if you do not respond within 30 days.
Yes. After the 30-day window, the IRS can levy bank accounts, wages, and other property.
Pay in full, set up an installment agreement, or file Form 12153 to request a Collection Due Process hearing within 30 days.
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Get Full Guidance — from $59 See How It WorksThis page provides general information only and does not constitute legal or tax advice. Built by Tyrone J. Taylor, EA — Enrolled Agent, NTPI Fellow.