A CP504 is a serious "intent to levy" notice — the IRS is warning it may seize your state tax refund and take further collection action. Respond quickly; this is near the end of the notice sequence.
A CP504 is one of the last notices before the IRS can levy. It states the IRS intends to seize your state tax refund and may move to levy other assets or wages if you don’t resolve the balance. Unlike the earlier CP14 or CP501, this one carries real urgency. You can still pay, dispute if it’s wrong, or arrange a payment plan — but the window is closing, and ignoring it leads to actual asset seizure.
It’s very late in the sequence, but the IRS typically must send a final notice (like an LT11 or Letter 1058) with your right to a hearing before levying most assets.
Yes — paying, entering a payment plan, or requesting a Collection Due Process hearing can stop the levy. Acting fast is critical at this stage.
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