Response Desk/CP504
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.

Respond to your CP504 the right way

Book a free 15-minute triage call. We'll identify the notice, confirm your deadline, and quote the work in writing — no obligation.

Book a free 15-minute triage call