IRS Notice CP504: What It Means
The IRS page “Understanding your CP504 notice”, last reviewed December 16, 2025, says: “You received this notice because we haven't received payment of your unpaid balance. This notice is your Notice of Intent to Levy (Internal Revenue Code section 6331 (d)). If you don't pay the amount due immediately, the IRS can levy your income and bank accounts, as well as seize your property or your right to property including your state income tax refund to pay the amount you owe.”
When we checked on November 2, 2026, the IRS page showed “Page Last Reviewed or Updated: 16-Dec-2025”. The IRS wording in quotation marks abouta CP504 notice comes from that IRS page.
Maintained by Archie Chang · Reviewed November 2, 2026 · Methodology & sources
What the IRS page says the notice is about
“You received this notice because we haven't received payment of your unpaid balance. This notice is your Notice of Intent to Levy (Internal Revenue Code section 6331 (d)). If you don't pay the amount due immediately, the IRS can levy your income and bank accounts, as well as seize your property or your right to property including your state income tax refund to pay the amount you owe.”
Response timing, as the IRS words it
“[…] Pay the amount you owe immediately. […]”
Steps the IRS page lists
“Read your notice carefully. It explains how much you owe and your payment options.
Pay the amount you owe immediately.
Make a payment plan if you can't pay the full amount you owe.
Contact us if you disagree by calling the toll-free number shown on your notice.”
Other sections of the IRS page
“View information pertaining to your tax account.
Learn more about your payment options and how to make a payment arrangement.
Request an appeal under the Collection Appeals Program (CAP) before collection action takes place by following the instructions on your notice.”
Frequently asked questions
What does the IRS say a CP504 notice is telling the reader?
The IRS page for CP504, last reviewed December 16, 2025, answers its question “What is the notice telling me?” this way: “This notice is your Notice of Intent to Levy as required by Internal Revenue Code section 6331 (d). It is your final reminder telling you that we intend to levy your wages, bank accounts, or your state tax refund because you still have an unpaid balance on one of your tax accounts. It is also telling you that we will begin searching for other assets on which to issue a levy. To avoid this, you must pay the amount you owe immediately. We can also file a Notice of Federal Tax Lien if we haven't already done so. A lien is a public notice to your creditors that the IRS has a right to your interests in your current assets and any assets you acquire after we file the lien; it can affect your ability to get credit. This notice also explains the denial or revocation of a United States passport. The Fixing America’s Surface Transportation (FAST) Act legislation, which generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at IRS.gov/passports.”
What does the IRS say happens if a CP504 balance is not paid?
The IRS page for CP504, last reviewed December 16, 2025, answers its question “What happens if I don't pay or contact the IRS?” this way: “If you don't pay the amount due immediately or make payment arrangements, we can file a Notice of Federal Tax Lien publicly establishing our priority with your creditors. If the tax lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would affect your ability to get credit ― which may harm your credit rating. In addition, we can seize ("levy") any state tax refund to which you're entitled. If you still have an outstanding balance after we seize ("levy") your state tax refund, we may send you a notice giving you a right to a hearing before the IRS Independent Office of Appeals, if you haven't already received such a notice. We can then seize ("levy") or take possession of your other property or your rights to property. Property includes: Wages, real estate commissions, and other income Bank accounts Business assets Personal assets (including your car and home) Social Security benefits”
Who does the IRS say to contact about a CP504 notice?
The IRS page for CP504, last reviewed December 16, 2025, answers its question “Who should I contact?” this way: “If you have any questions about the notice, call us at the toll-free number shown on your notice as soon as possible to speak to a customer service representative.”
What does the IRS say if the reader does not agree with a CP504 or has already acted?
The IRS page for CP504, last reviewed December 16, 2025, answers its question “What if I don't agree or have already taken corrective action?” this way: “If you don't agree, contact us immediately to discuss your matter with a customer service representative. We’ll do our best to help you. If you have already paid this liability or arranged to pay it with an Installment Agreement, you should still call us at the toll-free number shown on your notice to make sure your account reflects this.”
Related FedRateCalc pages
- IRS payment plan calculator (estimates of installment payments)
- IRS tax lien (what a federal tax lien is)
- Offer in compromise (the IRS program for settling a tax debt for less)
Other IRS notice pages
Sources (checked November 2, 2026): IRS: Understanding your CP504 notice (page last reviewed December 16, 2025)