IRS notice CP504

Notice of intent to levy

The IRS intends to levy (seize) property or rights to property to collect an unpaid balance.

What to check on your letter

The notice code in the top right corner
The amount shown and whether it is a bill or a proposed change
The date printed on the letter to respond or pay by

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OweRight is not affiliated with the IRS. This page explains the notice in general. It is not tax, legal or financial advice. Last checked October 5, 2026.