IRS Notice Guide
CP504
CP504 — Final Notice Before Levy on State Refund
HIGH PRIORITY — Respond within 30 days
What This Notice Means
The IRS intends to seize your state tax refund to satisfy your federal tax debt. This is also a warning that other property could be levied if you don't pay.
⏰ Response Deadline: 30 days
Act before this deadline to avoid escalation to levies or liens.
What to Do
- 1
Pay the balance in full or enter an installment agreement immediately
- 2
Call 1-800-829-1040 to resolve before your state refund is seized
- 3
Request penalty abatement to reduce the balance
- 4
Be aware: the IRS can also file a tax lien at this stage
Guides That Can Help
IRS Notice Response Bundle (CP2000, CP90, CP2501)
Decode and respond to the IRS's most threatening notices.
$1
IRS Installment Agreement Kit
Set up a monthly IRS payment plan yourself — no attorney needed.
$1
Penalty Abatement Request Letter
Remove IRS penalties — often 20–25% of what you owe.
$1
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