IRS Notices
CP504 Explained
A CP504 notice is generally an IRS notice of intent to levy on certain state tax refunds or other property, depending on the account. Review the notice, balance, dates, and response instructions carefully.
If you've received a CP504, review the notice date, balance, and response instructions carefully; the exact collection stage depends on your account and notice history.
A CP504 is generally a notice of intent to levy on certain state tax refunds or other property, depending on the account. It is not the same as the Final Notice of Intent to Levy and does not, by itself, establish a universal 30-day deadline for every collection action.
A CP504 is an important collection notice, but it is not the same as the Final Notice of Intent to Levy. Read the notice itself for the specific action, response instructions, and dates that apply to your account.
Use the notice date and response instructions as your starting point. The timing and type of collection action depend on the notice and your account; a bank levy and wage levy follow different procedures.
Follow the dates printed on your notice.
CDP hearing rights and deadlines generally attach to a Final Notice of Intent to Levy, such as Letter 1058 or LT11. Check your notice for the specific hearing instructions and deadline that apply.
The IRS may continue collection activity according to the notice and account status. Review the notice and seek guidance on the response options that remain available.
A CDP hearing request generally relates to a Final Notice of Intent to Levy, such as Letter 1058 or LT11. Check the notice for the exact deadline and instructions. If applicable, a timely request can provide a formal review process:
You can propose an installment agreement with the IRS. A payment plan does not eliminate the debt. Whether it changes collection activity depends on the agreement, account, and continued compliance with its terms.
If you're experiencing severe financial hardship, you may request CNC status. This may temporarily suspend active collection while the IRS periodically reviews your case. Interest and penalties continue to accrue.
An Offer in Compromise may allow an eligible taxpayer to settle for less than the full amount owed. Eligibility, required financial information, and IRS approval all apply; it is not available in every case.
Do not ignore CP504. Review the notice, verify the balance and dates, and follow the response instructions that apply to your account.
Call the IRS or work with a tax professional to request a hold on collections while you arrange payment or explore options.
If your notice provides CDP rights, follow its instructions and deadline. A tax professional can help identify whether that process applies.
Promptly review the notice and the account status. The consequences of delay depend on the notice and collection stage.
We can review your notice and, when appropriate, help communicate with the IRS about possible collection options. Outcomes and timing depend on your situation.
No obligation. We will review your case and contact you.
Levies & Garnishment