CP504 — Notice of Intent to Levy
- Response window: 30 days
- Sent: certified mail
- Step 4 of 6
What this letter is
Despite the serious name, this notice authorizes the IRS to take exactly one thing: your state tax refund. It cannot touch wages or bank accounts yet — that requires the next letter in the sequence. It's a procedural prerequisite, and it reads scarier than it is.
Your response window
30 days before the state-refund offset can occur. The sequence then continues toward the LT11, which carries the actual levy authority.
Your options at this stage
All resolution options remain fully open. Filing a power of attorney at this stage puts a representative between you and the process, and opening resolution talks generally pauses the escalation while a plan is worked out.
Plain-numbers note: This is the letter the TV ads are built on. Understanding what it actually authorizes is most of the battle.
The IRS collection sequence
Not sure what your CP504 means for your situation?
As an Enrolled Agent I can file the power of attorney, deal with the IRS directly, and get you the best resolution the facts support — from first notice through appeals.