There Are Two Different "Intent to Levy" Notices — And They're Not Equally Serious
CP504 is often the first notice people hear called an "intent to levy," and it is titled that way. Under Internal Revenue Code § 6331(d), the IRS is required to send this notice at least 30 days before it can move forward with levy action. CP504 specifically authorizes the IRS to seize a state tax refund if the balance stays unpaid — it does not by itself authorize wage garnishment or a bank account levy.
LT11 or Letter 1058 is the actual Final Notice of Intent to Levy. This is the notice that legally has to arrive before the IRS can levy wages, bank accounts, or other property. Under IRC § 6330, it comes with a specific right: you can request a Collection Due Process (CDP) hearing within 30 days using Form 12153, which can pause collection activity while your case is reviewed.
Side-by-Side: What Each Notice Actually Does
CP504 — Legal authority: state tax refund only. CDP hearing right: no automatic right. Response window: act before the LT11 is issued.
LT11 / Letter 1058 — Legal authority: full levy — wages, bank accounts, other property. CDP hearing right: yes, must request within 30 days via Form 12153. Response window: 30 days from the notice date.
The practical difference: if you're holding a CP504, you likely have real time and options before wages or bank accounts are at risk — but a CP504 is also the required legal predecessor to an LT11, so it's a signal the IRS is moving toward that final notice, not a reason to relax. If you're holding an LT11 or Letter 1058, the situation is more time-sensitive and the CDP hearing right matters.
Related Notices You Might Also See
Letter 3172 — Notice of Federal Tax Lien Filing, sent separately if the IRS has filed a public lien.
CP90 / CP297 — Final notice variants used for certain individual and business account types, functioning similarly to the LT11.
What the Notice Actually Requires You to Do
Every intent-to-levy notice will lay out:
- The amount owed, including accrued penalties and interest
- The deadline to respond (commonly 30 days)
- Payment options, including installment agreements
- Appeal rights, including the Collection Appeals Program or a CDP hearing where applicable
Reading the notice carefully matters — the specific notice type and deadline on your letter determines what's realistically available.
Common Questions
Is CP504 the final notice before a levy?
No. It's a serious escalation and the required legal step before an LT11, but it does not by itself authorize wage or bank levies — that authority comes with the LT11 or Letter 1058.
I already have an LT11 — what's my most time-sensitive option?
Requesting a Collection Due Process hearing within the 30-day window (Form 12153) is the step most likely to pause enforcement while your case is reviewed.
Why did I get a CP504 if I'm already on a payment plan?
These notices are largely automated and can cross with recent payments or plan setups. It's worth confirming your account status rather than assuming the notice is a mistake.
Related Reading
Owe the IRS $10,000 or More? What Actually Happens Next
IRS Wage Garnishment: How It Works, How Much They Can Take, and How to Stop It
What to Do Next
If you have a notice in hand and aren't sure whether it's the early warning or the final one — or what your actual options are given your specific numbers — the fastest way to find out is to have someone look at it who reviews these notices for a living. A free case review is exactly that: no cost, no commitment, just a specialist walking through what your notice means and what's on the table.
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