The CP504B carries the same levy warning as the CP504 with an additional threat: passport certification. If your seriously delinquent tax debt exceeds the certification threshold (approximately $62,000, adjusted annually), the IRS can certify your debt to the State Department, which can deny, revoke, or refuse to renew your passport.
Two Threats in One Notice
The CP504B combines the standard intent-to-levy notice with the passport warning. The IRS can immediately levy your state tax refund (same as the regular CP504). And if you don't resolve the balance, they can certify your debt for passport action under IRC Section 7345.
Passport certification doesn't happen automatically with the CP504B. It's a separate process. But the CP504B puts you on notice that the IRS considers your debt serious enough to pursue both levy and passport action.
How to Avoid Passport Certification
The IRS cannot certify your debt if you enter into an installment agreement and are current on payments, if you have a pending or accepted offer in compromise, if your account is in Currently Not Collectible status due to hardship, if a CDP hearing is pending, or if you're in bankruptcy.
The fastest path to protection is entering into an installment agreement. Even a small monthly payment can prevent certification. The agreement doesn't need to pay the full balance within the collection period. It just needs to exist and be current.
If You Need to Travel
If you have imminent international travel plans, resolve this urgently. Once the IRS certifies your debt and the State Department acts, getting your passport restored takes weeks even after you resolve the tax issue. Proactive resolution before certification is dramatically faster than reactive resolution after.
If you've received a CP504B and travel is at risk, call us immediately at (813) 229-7100.