CP504 Notice: Final Notice / Intent to Levy — What It Means + Immediate Steps
CP504 is one of the most serious IRS collection notices in the normal sequence. It signals that the IRS is moving from reminders into enforcement.
Where CP504 sits on the enforcement clock
Common sequence: CP14 → CP503 → CP504 → LT11 / 1058 → levy.
Immediate safe steps
- Do not ignore this notice. CP504 is where people commonly get “surprised” later by a bank/wage levy.
- Get compliant fast (missing returns block most solutions): Past-due returns risk
- Choose a resolution path:
- Installment Agreements (often the fastest way to stop escalation)
- CNC hardship status (if you truly cannot pay)
- Offer in Compromise guide (settlement when numbers fit)
- Penalty abatement (reduce balance when eligible)
- Know your clock: IRS statute of limitations (CSED)
What usually comes next
If CP504 isn’t resolved, the IRS often issues a final levy notice such as LT11 / Letter 1058. That notice includes a strict deadline and CDP rights.
Fast help (Text • Call • Book)
- Text a photo: (469) 252-8832
- Call: (469) 262-6525
- Book: Appointments
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Services hub: Tax Resolution Services: Path to Freedom
Allen Lenth, EA, MBA
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“Knowledge is power.” — Francis Bacon
“But without faith it is impossible to please him…” — Hebrews 11:6