What Does CP504 Mean?

CP504 is a notice of intent to levy for an unpaid tax balance. Treat it as an enforcement warning, not just another bill. The IRS CP504 guidance discusses a state tax refund levy and potential collection against other property, subject to the applicable notice and hearing rules.

Is This the Same as LT11 or Letter 1058?

No. Do not automatically apply the Collection Due Process hearing deadline from LT11 or Letter 1058 to a CP504. Read the appeal language on the notice you received, and check whether you previously received a hearing-rights notice for the same tax periods.

Other assets can be at risk too. Do not assume another warning must arrive before other enforcement becomes possible. Your account's prior notices matter.

What to Do Now

  • Confirm the balance: compare the listed years, payments, and adjustments with your records.
  • If correct and affordable: follow the IRS payment instructions.
  • If unaffordable or disputed: contact the IRS promptly using the number on the notice, or have a representative help you evaluate the options.
  • Protect dates: record every response or appeal deadline printed on this and any earlier notices.

What Comes After CP504?

There is no dependable countdown to the next letter. A useful question is not “Which letter comes next?” but “What notices and appeal opportunities has the IRS already provided for this debt?”

Put all related envelopes and notices in date order. Include any LT11, Letter 1058, CP90, payment agreement, or communication about a levy already served. Keep separate tax periods distinct.

Prepare for a Useful Consultation

Bring the complete CP504, prior correspondence, payment confirmations, and a summary of income and essential expenses. If a bank or employer has already received a levy, say so immediately; an existing levy is different from a warning of one.

You can contact the IRS directly using the notice instructions. Professional help may be especially useful when the balance is disputed, multiple tax years are involved, or a hearing deadline or active levy needs urgent attention.