IRS Notice CP504 – Intent to Levy State Tax Refund or Other Property

CP504 is an urgent notice informing you that you owe a balance due and that you must respond immediately. The IRS intends to levy your state tax refund if no response is received.

Type of Notice: Unpaid balance

Likely next step: Address an IRS bill for unpaid taxes

Also see: IRS penalties

Why you received IRS Notice CP504

  1. You have a tax balance that was not paid by the due date.
  2. The IRS sent at least one notice requesting payment from you, but they never received payment.
  3. The IRS is informing you of their intent to levy your state tax refund.

Notice deadline: 21 days

If you miss the deadline: The IRS will take your state tax refund, file a lien on your property, and penalties and interest will continue to accrue.

Want more help?

Your tax professional can deal with the IRS for you. Learn more about H&R Block’s Tax Audit & Notice Services. Or make an appointment for a free consultation with a local tax professional by calling 855-536-6504 or finding a local tax pro.

Letter from the IRS?

Your local H&R Block tax pro can look into it for you.

Schedule a Free Consultation

Or call 855-536-6504

Related Information

How to Avoid IRS Liens and Levies

Liens and levies are tools the IRS uses to collect back taxes. Learn more about each one -- and how to avoid tax liens and levies by working with the IRS.

What To Do If You Can’t Pay Your Taxes

Learn about the different options when you can't pay or still owe money from a past return from the tax experts at H&R Block.

The IRS Offers Alternatives When You Can’t Pay Your Tax Bill

Get the facts from H&R Block about IRS payment options when you can't pay your tax bill, including short-term extensions, monthly payment plans, and more.

What’s the Best Way to Pay Your Tax Bill

You have options when you owe taxes. Get the facts about the best way to pay your tax bill with help from the experts at H&R Block.

The Four Types of IRS Penalty Relief – and How to Know What’s Best for You

Get the facts from H&R Block about the four types of IRS penalty relief, and which IRS penalty relief option may be best for your situation.