CP504 Response
A notice that the IRS intends to seize your state tax refund or other assets. Upload it and get a response letter in 60 seconds for $19.
12,400+ notices analyzed
A CP504 says the IRS intends to levy. Specifically, it describes taking a state tax refund and searching for other assets to collect the unpaid balance.
It is the point where the reminder sequence turns into an enforcement sequence. The notice is usually sent by certified mail, which creates a record of delivery.
A CP504 does not by itself authorize a wage or bank levy. That step comes with a final notice such as LT11 or Letter 1058, which carries hearing rights.
[Your Name], Taxpayer
[City, State]
[Date]
Internal Revenue Service
Correspondence Unit
RE: Notice CP504, Notice of Intent to Levy State Tax Refund, Tax Year 2022
To Whom It May Concern:
I am writing in response to the CP504 notice dated [Date] regarding a balance of $6,911.00 for tax year 2022.
1. Basis for this response. The assessed amount includes a failure-to-file penalty for a period during which an extension was on file. Supporting documentation is enclosed as Attachment A.
2. Collection alternative. I am requesting consideration of an installment agreement and am prepared to submit a complete financial statement upon request.
Sample only. Your letter is drafted from your specific notice.
Upload your CP504, including the certified mail envelope if you still have it.
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It is a notice stating the IRS intends to levy, beginning with a state tax refund, and that it may search for other assets to collect an unpaid balance.
The date is printed on the notice, commonly 30 days from the notice date. Our tool reads it from your copy and shows it at the top of your summary.
The account generally continues to a final notice of intent to levy, such as LT11 or Letter 1058, which opens the door to wage and bank levies.
Yes. Written responses at this stage commonly dispute the balance, document payments, or request a collection alternative. Our tool drafts that letter from your notice.
It is one of the more urgent notices in the sequence because it is the first one that describes seizing money rather than asking for it.
A CP504 describes a state refund levy. Wage and bank levies follow a separate final notice that carries Collection Due Process hearing rights.
The second reminder in the balance-due sequence, with a firmer tone.
Read the CP503 page →Final notice of intent to levy, with Collection Due Process hearing rights.
Read the LT11 page →Final notice of intent to levy, hand-assigned to a Revenue Officer.
Read the Letter 1058 page →Or start from the hub: every IRS notice, explained in plain English.