IRS Notice CP504 · Notice of Intent to Levy

A CP504 means the IRS intends to levy. This is urgent.

CP504 is a notice of intent to seize your state tax refund — and a clear signal the IRS is preparing to levy bank accounts and wages. It demands an immediate response.

Act immediately

Typical deadline

Tier 3

from $1,495

15 min

Free triage call

Book a triage call All notice types

What it is

What a CP504 actually means

A CP504 notifies you that the IRS intends to levy your state income tax refund to satisfy an unpaid balance, and that further levy action (bank accounts, wages, other property) may follow.

It typically arrives after earlier notices (CP14, CP501, CP503) went unanswered. While the CP504 itself targets the state refund, it is the practical last warning before the IRS issues a Final Notice of Intent to Levy with Collection Due Process rights.

Why you might have received one

Earlier balance-due notices went unanswered
An installment agreement defaulted
Estimated or payroll deposits fell behind
A prior arrangement wasn't formalized in time

What's at stake

Left unanswered, the IRS levies the state refund and moves toward a final levy notice, after which bank and wage levies can follow. Engaging now lets us request a hold, negotiate an installment agreement, or pursue penalty relief before assets are touched.

Common mistakes we see

Treating it as just another reminder — it signals active collection
Letting an installment agreement default without re-establishing it
Missing the chance to request a collection hold
Waiting for the final levy notice when options are widest now

Transparent, flat-fee pricing

You'll know the cost before we start

No hourly surprises on routine notices. We confirm the tier on your free triage call and put the fee in writing.

Tier 1

$295 flat fee

Simple notices

CP501, CP14, balance-due reminders
Notice review & deadline confirmation
One drafted response letter
Filed on your behalf

Tier 2

$595 flat fee

Underreporter & matching

CP2000, CP2030, AUR notices
Line-by-line reconciliation
Substantiation package assembled
One free follow-up within 90 days

Tier 3

from $1,495 scoped quote

Urgent & high-stakes

CP3219A, CP504, Letter 226-J
Tax Court petition support
Penalty abatement requests
Direct IRS / DOR representation

Tier 4

$350 per hour

Examination & appeals

Full audit representation
Appeals conferences
Complex multi-year matters
Quoted in writing before work begins

Common questions

Before you call us back, read this

Can the IRS take my bank account from a CP504?

The CP504 itself levies your state refund. Bank and wage levies require a further Final Notice of Intent to Levy — but that step is close, which is why we act now.

Can you stop the levy?

We can request a collection hold, set up or reinstate an installment agreement, or pursue currently-not-collectible status depending on your situation. Speed matters.

What if I can't afford to pay?

There are options — installment agreements, offer in compromise, hardship status. The point of acting on a CP504 is to choose one before the IRS chooses for you.

Why is this Tier 3?

It often involves direct collection negotiation and representation. We scope and quote on the triage call, prioritizing it given the active-collection posture.