---
title: Got a CP504? A Levy May Be Next: 2026 Guide | TaxTruce
url: https://taxtruce.com/blog/cp504-means-a-levy-may-be-next
updated: 2026-10-29
---

# Got a CP504? A levy may be next

October 29, 20263 sourcesWritten by the TaxTruce team[Fact checked](/editorial-standards)

The short answer

A CP504 is a notice of intent to levy. The IRS says it is a last reminder before it takes money or property to pay the debt. It can start with your state tax refund, then wages, bank accounts and other property. Pay what you can now or ask for a payment plan.

The IRS sends letters in order. First a bill, the CP14. Then reminders, the CP501 and CP503. The CP504 comes next. It is sent under Internal Revenue Code section 6331(d).

The IRS can take your state tax refund first. If a balance is left, it can levy wages, bank accounts, business assets, personal assets and Social Security benefits. It may also file a federal tax lien, which can make credit harder to get.

A CP504 is not the very last letter. The final notice is usually an LT11 or Letter 1058. That letter gives you 30 days to ask for a Collection Due Process hearing with Form 12153.

Check the balance in your own IRS online account. Call the number on the notice or on irs.gov, never a number from a text or an email.

## Key facts

* CP504: notice of intent to levy, IRC 6331(d)
* First target: your state tax refund
* Next: wages, bank accounts, property, Social Security
* Final notice (LT11 or Letter 1058): 30 days to ask for a hearing

## Next steps

* [CP504, explained](/notices/cp504)
* [The IRS notice ladder](/notices)
* [Payment plan estimator](/tools/payment-plan-estimator)

General information, not tax or legal advice. Updated October 29, 2026. Sources are linked.

## Sources

1. [IRS: Understanding your CP504 notice](https://www.irs.gov/individuals/understanding-your-cp504-notice)
2. [IRS: Understanding your LT11 notice or Letter 1058](https://www.irs.gov/individuals/understanding-your-lt11-notice-or-letter-1058)
3. [IRS Publication 594: The IRS collection process](https://www.irs.gov/pub/irs-pdf/p594.pdf)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.