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IRS CP504: Intent to Levy — State Tax Refund

Urgent — severity 4/5 Reviewed for accuracy · Updated 2026-07-14 · Notice Decoder

Straight answer: A CP504 is a Notice of Intent to Levy. If you don't pay, the IRS can seize your state tax refund and begins the path toward levying wages, bank accounts, and other property. This is the notice where collections gets real.

How many days do I have to respond to a CP504?

30 days from the date printed on the notice (not the day you opened it). You have 30 days from the notice date. After that the IRS can take your state refund and will issue the final levy notice (LT11/Letter 1058) for broader seizure power.

What should I do right now?

  1. Do not ignore this one — respond within the 30-day window.
  2. Set up an installment agreement or request Currently Not Collectible status if you genuinely can't pay.
  3. If you dispute the underlying tax, get professional representation now — appeal rights are time-sensitive.

The costly mistake people make with a CP504

Confusing CP504 with the 'final' notice and assuming bank levies are imminent — or the opposite, assuming it's just another reminder. It's the tripwire: act now and you keep all your options.

Do I need professional help with a CP504?

Strongly recommended at this stage for balances over $10,000. A professional can invoke collection alternatives before the final notice removes leverage.

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