Start by finding the notice number, usually in the upper-right corner of the letter, and the notice date. Then read the section below that matches your letter. Your actual IRS notice controls the instructions and deadlines.
CP504
Notice of Intent to Levy (IRC § 6331(d))
What it means
The IRS still has not received payment of a balance after earlier reminders. It warns that the IRS intends to levy — for example your state income tax refund, wages or bank accounts — and will begin searching for other assets. The IRS may also file a Notice of Federal Tax Lien if it has not already.
Appeal rights
A CP504 is not the final notice that provides Collection Due Process (CDP) hearing rights for most levies. The IRS says you can request an appeal under the Collection Appeals Program (CAP) before collection action takes place, following your notice’s instructions.
Dates that matter
Use the payment date and instructions printed on your notice. The IRS asks you to pay the amount due immediately or contact it to set up a payment arrangement.
Read IRS guidance for CP504LT11 / Letter 1058
Final Notice of Intent to Levy and Notice of Your Right to a Hearing
What it means
The IRS intends to seize property or rights to property — which can include wages, bank accounts, business and personal assets, state tax refunds and Social Security benefits. A Notice of Federal Tax Lien may also be filed.
Appeal rights
This letter gives you the right to request a Collection Due Process hearing with the IRS Independent Office of Appeals, generally using Form 12153. A timely CDP request generally prevents a levy for the tax periods covered while the hearing and any Tax Court appeal are pending, with limited exceptions. A later request may only qualify for an equivalent hearing, which offers fewer protections.
Dates that matter
The hearing-request deadline is calculated from the letter’s date — generally 30 days. Check the deadline stated on your letter rather than counting from when you opened it.
Read IRS guidance for LT11 / Letter 1058CP90
Intent to Levy and Notice of Your Right to a Collection Due Process Hearing
What it means
The IRS intends to levy certain assets for unpaid taxes. CP90 is often associated with levies on federal payments, but read your notice for the specific assets it describes.
Appeal rights
CP90 informs you of your right to a Collection Due Process hearing. The IRS points taxpayers who disagree to Form 12153, Request for a Collection Due Process or Equivalent Hearing.
Dates that matter
Follow the response date printed on your notice. Collection Due Process requests have strict time limits that start from the notice date.
Read IRS guidance for CP90Options that may be available
- Pay or pay what you can: paying reduces future interest and applicable penalties.
- Payment plan: if you are current on required filings, you may be able to request an installment agreement.
- Hardship status: if paying would prevent you from meeting basic living expenses, the IRS may consider currently-not-collectible status after reviewing your finances.
- Collection appeals: CAP or a Collection Due Process hearing, depending on the notice and timing.
- Levy release: in some situations, such as economic hardship, the IRS may release a levy.
Eligibility depends on your circumstances, and the IRS makes the final decision. Contacting an Enrolled Agent does not by itself stop or suspend IRS collection action. See Publication 594, The IRS Collection Process and Publication 1660, Collection Appeal Rights.
Received a different IRS letter?
For CP2000, CP14 or CP501, use the free IRS Notice Decoder. For unfiled years, see back taxes and unfiled returns help.
Identify Your IRS NoticeGeneral taxpayer education, not individualized tax advice. IRS outcomes are not guaranteed.