IRS NOTICE REFERENCE
Understanding your CP504B notice
We’re providing you with this notice of intent to levy as required by Internal Revenue Code section 6331(d) because we haven’t received payment for the amount you owe. If you don’t pay the amount due immediately, the IRS…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP504B
- Category
- Balance due and collection
- Severity tier
- Tier 4 — Escalation warranted. The notice involves collection enforcement, appeals rights, or significant penalty exposure.
- Governing law
- §6303; §6331(d); §7345 (Internal Revenue Code sections)
- Statutory response window
- 30-day window — always confirm the exact deadline against the date printed on your notice.
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We’re providing you with this notice of intent to levy as required by Internal Revenue Code section 6331(d) because we haven’t received payment for the amount you owe. If you don’t pay the amount due immediately, the IRS may seize or levy certain property or rights to property. We may also file a Federal Tax Lien, if we haven’t already done so. This notice also explains that the U.S. Department of State may deny or revoke your passport. Under the Fixing America’s Surface Transportation (FAST) Act, the IRS is required to notify the State Department if you have certain unpaid tax debts. Once notified, the State Department is generally not allowed to issue or renew your passport until the tax debt is paid or resolved. Additional information on passport certification is available at IRS.gov/passports .
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Pay the amount you owe immediately. Apply for a payment plan if you can’t pay the full amount you owe. Visit the payments page to view other payment options including installment agreements, offer in compromise (OIC) , or request a temporary collection delay if you’re experiencing financial hardship. Review IRS Collection Process (Publication 594) PDF and Collection Appeal Rights (Publication 1660) PDF .
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.19.1 — 5.19.1 Balance Due
- IRM 5.19.4 — 5.19.4 Enforcement Action
- IRM 5.1.1 — 5.1.1 Miscellaneous Collection Procedures
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp504b-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)