CP504· Collection / payment due
CP504 — Notice of intent to levy state refund
- Category
- Collection
- Urgency
- Time-sensitive
- Response window
- see notice
- Key form
- Form 9465
A short, often fixed window — act promptly.
Why the IRS sent this
Continued non-payment after the CP14 / CP501 / CP503 sequence.
Response window
The IRS detail page for CP504 does not state a fixed day count. The response-by date is printed on your individual notice — read the date at the top-right corner.
What to do
Required action
Pay immediately, request a payment plan, or contact the IRS at the toll-free number on the notice.
Key form: Form 9465 — verify the current revision on irs.gov/forms-pubs before filing.
Appeal path
Collection Appeals Program (CAP)
Collection Appeals Program (CAP) before levy action; the Independent Office of Appeals may review.
Pub 1660Notes from the primary source
CP504 alone does NOT confer Collection Due Process (CDP) rights. CDP rights typically attach with the LT11 / Letter 1058 final notice that follows CP504.
Go deeper
Educational pillars for this notice
Calm-corrective
Only the IRS can resolve your notice
We are not a CPA firm, not a law firm, not an Enrolled Agent firm, and not affiliated with the IRS. We don't accept payments on your behalf, settle your debt, or call the IRS for you. What we do: explain what your notice means, point you to the right IRS form, cite the statute that authorizes the action, and surface the appeal path. Then you call the number on the notice, file the form, or hire a licensed professional.
Related notices
Likely next or sibling codes
- CP503Second reminder that a balance is still owed and prior notices have gone unanswered.
- LT11Final Notice of Intent to Levy and notification of your right to a Collection Due Process (CDP)…
- CP90Notice of intent to levy assets and notification of the right to a Collection Due Process (CDP)…
- CP523Notice of intent to terminate an installment agreement and seize assets due to default on the…
Source
Verified against the official IRS detail page on irs.gov/individuals/understanding-your-cp504-notice. Always re-verify against the IRS page before acting.