CP 504 Notice
What is the CP 504 notice telling me?
This is the final notice from the IRS saying they intend to issue a levy against your state tax refund because you still have a balance due on one of your tax accounts. They'll also begin searching for other assets on which to issue a levy and may also file a Federal Tax Lien, if they haven't already done so.
What do I have to do?
If you agree with the information, pay the amount due as shown on the notice. Mail them your payment in the envelope they sent you. Include the bottom part of the notice to make sure they correctly credit your account.
If you can't pay the whole amount now, call them at the number printed on the notice to see if you qualify for an installment agreement.
How much time do I have?
You should contact the IRS or pay your balance due immediately.
What happens if I don't pay?
If you don't pay or make arrangements to pay, they have several options available they may use to collect the money. One option is to issue a levy against your state tax refund. Another option is to file a Notice of Federal Tax Lien. The lien gives them legal claim to your property as security or payment for your tax debt.
Who should I contact?
If you have any questions about the notice, call them at the number printed on the notice.
What if I don't agree or have already taken corrective action?
If you don't agree, call them immediately at the number printed on the notice. If you called them about this matter before, but they didn't correct the problem, you may want to contact the Taxpayer Advocate Service.
If you've already paid or arranged for an installment agreement, you should still call them at the number on the notice to make sure your account reflects this.
You can sign in to your IRS Online Account to view detail of previous payments, if needed.
For additional information, click on any of the topics below.
What to do if you disagree with the IRS tax notice
Getting rid of tax penalties
What to do if you do not have the money to pay the IRS
This is the final notice from the IRS saying they intend to issue a levy against your state tax refund because you still have a balance due on one of your tax accounts. They'll also begin searching for other assets on which to issue a levy and may also file a Federal Tax Lien, if they haven't already done so.
What do I have to do?
If you agree with the information, pay the amount due as shown on the notice. Mail them your payment in the envelope they sent you. Include the bottom part of the notice to make sure they correctly credit your account.
If you can't pay the whole amount now, call them at the number printed on the notice to see if you qualify for an installment agreement.
How much time do I have?
You should contact the IRS or pay your balance due immediately.
What happens if I don't pay?
If you don't pay or make arrangements to pay, they have several options available they may use to collect the money. One option is to issue a levy against your state tax refund. Another option is to file a Notice of Federal Tax Lien. The lien gives them legal claim to your property as security or payment for your tax debt.
Who should I contact?
If you have any questions about the notice, call them at the number printed on the notice.
What if I don't agree or have already taken corrective action?
If you don't agree, call them immediately at the number printed on the notice. If you called them about this matter before, but they didn't correct the problem, you may want to contact the Taxpayer Advocate Service.
If you've already paid or arranged for an installment agreement, you should still call them at the number on the notice to make sure your account reflects this.
You can sign in to your IRS Online Account to view detail of previous payments, if needed.
For additional information, click on any of the topics below.
What to do if you disagree with the IRS tax notice
Getting rid of tax penalties
What to do if you do not have the money to pay the IRS
