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IRS · Collection

CP504Notice of Intent to Levy

The IRS warns of intended levy action for an unpaid balance. Your collection history and prior hearing notices matter.

Reviewed October 10, 2026 • Free Action Plan
Go to Your Next Steps
Know Your Response WindowContact the IRS Immediately

The IRS CP504 guidance directs immediate action. Use your notice’s instructions and check for separate appeal dates in prior or enclosed notices. Do not treat CP504 as a new universal 30-day CDP hearing period.

Verify with the Agency
Make an Informed Choice

What You Can Handle.
When to Bring in Help.

DIY May Be Appropriate If…

  • You can contact the IRS promptly and verify the balance.
  • A simple payment or arrangement addresses the problem.
  • You have checked for prior hearing notices and active levies.

Get Professional Help If…

  • Money is frozen or wages are being taken.
  • An LT11/1058 or other hearing notice has a deadline.
  • The balance is disputed, a plan defaulted, or basic expenses are at risk.
  • You are relying on receiving another letter before acting.

You can contact the agency yourself. These conditions help you judge complexity; they do not determine eligibility or guarantee a result.

Put the Information to Work

Your Step-by-Step Plan

Choose the situation that matches your records. The steps help you prepare and respond; the agency decides your case.

0 of 5 steps checked

  1. Identify the Collection Status

    Read CP504 and earlier letters together. Note the periods, current balance, payment history, and whether you have received a separate final levy/hearing notice. Ask the IRS whether any levy or agreement termination is already active.

    IRS: Understanding Your CP504 Notice

  2. Call the Notice Office Promptly

    Explain whether you can pay, need an arrangement, dispute the balance, or face hardship. Have records ready. Ask what action is required now and whether collection will continue while the issue is reviewed. Record the answer and any confirmation.

    IRS: Understanding Your CP504 Notice

  3. Match Your Request to the Problem

    Pay a correct balance through an official route or explore a sustainable plan. For hardship, gather income and necessary living-expense evidence. If already paid, provide the payment date, amount, tax year, and confirmation.

    IRS: Payment Plans and Installment AgreementsIRS: Temporarily Delay the Collection ProcessIRS: Direct Pay With Bank Account

  4. Review the Appropriate Appeal Route

    CP504 references the Collection Appeals Program. A separate CDP notice has different procedures and rights. Read Publication 1660 and get help if you cannot identify which procedure applies. A call alone does not file a required appeal.

    IRS: Publication 1660, Collection Appeal Rights

  5. Obtain and Monitor the Result

    Retain the arrangement, correction, or response instructions. If an actual bank or wage levy exists, ask specifically about release requirements. A payment proposal is not proof that a levy has been released.

    IRS: Levy

Checkmarks are for your use on this page. They are not sent to an agency or stored as a case record.

Go to the Right Place

Who to Contact

IRS Office Listed on Your Notice

Use the telephone number and correspondence address on the verified notice. Have the notice, tax year, return, and payment records ready. The official explanation below confirms the intended response route.

Official Contact Route

IRS Online Account

Review available balance and payment information. An account inquiry is not a formal appeal or a substitute for a required written response.

Official Contact Route

Taxpayer Advocate Service

For qualifying hardship or unresolved IRS process problems. Check the current criteria and request process; TAS contact does not extend appeal deadlines.

877-777-4778
Official Contact Route

Use the correct contact for your notice. Keep copies, reference numbers, and notes of any conversation.

Prepare Before You Respond

Records & Forms

  • Every page of the notice and its envelope.
  • The filed return for each period listed.
  • Payment confirmations, cancelled checks, or bank transaction records.
  • Earlier notices, submitted responses, and agency confirmations.
  • Any bank levy, wage order, payment-plan default, or prior hearing notice.
  • Current income, bank balances, and essential-expense records if claiming hardship.
Form 9465, If Needed

An installment agreement request when the applicable filing route calls for it. Check online options first.

Form 2848, If Hiring a Representative

Authorizes an eligible representative for specified tax matters and periods; it does not create a payment arrangement.

Publication 1660

Distinguishes CAP from CDP and explains procedural requirements.

Keep these records in your own secure files. The Liberty Standard inquiry form is for general information only.

Match the Expertise to the Work

Which Professional Could Help?

Enrolled AgentCPATax Attorney

An experienced collection representative can review prior notices, affordability, and available appeals. A tax attorney is appropriate for legal disputes or court issues.

Compare Roles & Verify Qualifications
Support by Choice

Choose How to Find Help.

Exploring help with CP504? Include that notice in your inquiry without sending the document itself.

Liberty Standard Resources

Find the Right Support.

Tell us what you need and the kind of professional you are looking for. Our network is in development. Any proposed introduction requires review of availability, credentials, and the work involved.

Request a Professional Connection

Your request does not arrange an introduction or engage a professional. Any proposed scope, fees, and terms must be explained before you decide.

Close the Loop

Know What Happens Next.

  • Payment or an approved collection alternative addresses the balance.
  • The IRS requests supporting financial records.
  • An appeal route is identified and timely pursued.
  • Collection continues unless the agency confirms an applicable hold or release.

Sending a request does not mean the issue is resolved. Verify receipt, keep the response date visible, and follow the agency’s written determination.

The Source Behind the Steps

Official Sources

IRS: Understanding Your CP504 Noticewww.irs.govIRS: Publication 1660, Collection Appeal Rightswww.irs.govIRS: Payment Plans and Installment Agreementswww.irs.govIRS: Temporarily Delay the Collection Processwww.irs.govIRS: Direct Pay With Bank Accountwww.irs.govIRS: Levywww.irs.govIRS: Form 9465, Installment Agreement Requestwww.irs.govIRS: Form 2848, Power of Attorneywww.irs.govTaxpayer Advocate Service: Contact and Eligibilitywww.taxpayeradvocate.irs.govIRS: Collection Due Process FAQswww.irs.gov

General education, not a professional engagement or an individualized tax or legal determination. Use the current agency instructions and the deadlines on your actual notice.

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