CP504
act on thisNotice of intent to seize (levy) your property or rights to property
A real levy warning — but a narrow one. On its own this notice supports a levy on your state income tax refund and nothing else.
Printed on the notice, and required by IRC § 6331(d), which demands written notice at least 30 days before a levy.
If it passes. The IRS may levy your state tax refund. If a balance remains it will send a further notice — and that one carries the hearing right.
Why you got it
The balance is still unpaid after the reminder notices.
What rights it carries
Collection Appeals Program. NOT a Collection Due Process notice: no § 6330 right attaches here, which is why the CP504 does not appear on the IRS's own list of notices offering a CDP appeal.
Do you have to respond?
Payment or an arrangement is what prevents the state refund levy.
The mistake people make
Filing Form 12153 in response to this and believing Collection Due Process rights are preserved. They are not — that clock has not started. The mirror-image mistake is shrugging because it is only the state refund; it is the signal that a final levy notice is next.
If crypto is why this arrived, the number on it is probably wrong.
Your exchange reports what you sold for and leaves the cost box blank, so any figure the IRS computes from it treats every coin as though it cost you nothing. Rebuild the basis from your own transaction history — free — and see the real number before the deadline above runs out.
Notices that arrive around this one
CP501 — A reminder that you still owe a balance. CP503 — The IRS has not heard from you and the balance is still unpaid. CP90 — The final levy notice — and the last document in the whole collection sequence that comes with judicial review attached. CP71C — The annual statement that you still owe, with the passport warning attached. The plain CP71 is the same reminder without it.Every notice in the library → Not sure it is really from the IRS? →
Sources: IRS — Understanding your CP504 notice · CP504 specimen · IRC § 6331. Retrieved 2026-08-28. Where the IRS publishes no day count we say so rather than repeat a number we cannot source — the date printed on your own notice is the one that governs. ClearBasis is tax software, not a tax adviser, and this is information rather than advice.