| Detail | Information |
|---|---|
| CP504 | Intent to Levy — state tax refund only |
| LT11 | Final Notice of Intent to Levy — ALL assets |
| Which Is Worse? | LT11 is more dangerous, but CP504 is the better time to act |
| Key Difference | LT11 triggers CDP hearing rights; CP504 does not |
| Your Best Move | Call a tax professional before the next notice arrives |
| Get Help Now | 1-877-800-8180 or Contact Us |
| Feature | CP504 | LT11 (also LT11/CP90) |
|---|---|---|
| Official Name | Notice of Intent to Levy (IRC § 6331(d)) | Final Notice — Notice of Intent to Levy and Notice of Your Right to a Hearing |
| Position in Collection Sequence | 4th notice (after CP14 → CP501 → CP503) | 5th and final notice before active enforcement |
| What Comes Before | CP503 (Second Reminder) | CP504 (Intent to Levy) |
| What Comes After | LT11 / CP90 | Active levy — wage garnishment, bank seizure, property seizure |
| IRS Levy Authority | State income tax refund only | ALL assets: wages, bank accounts, Social Security (up to 15%), accounts receivable, retirement funds in some cases, real and personal property |
| Passport Revocation Risk | Yes — if liability exceeds $66,000 (2026 threshold per IRS.gov, IRC § 7345) | Yes — same |
| Delivery Method | Certified or registered mail (IRC § 6331(d)(2)) | Certified mail (legally required under IRC § 6330) |
| CDP Hearing Right | ❌ No — CDP hearing is not triggered by CP504 | ✅ Yes — 30-day right to request a CDP hearing |
| How to Respond | Call the number on the notice, or request a Collection Appeals Program (CAP) appeal | Call Collection or file Form 12153 |
| Collection Appeal (CAP) | ✅ Yes — can file Form 9423 | ✅ Yes — but CDP hearing is stronger |
| Urgency Level | 🔴 High | Critical |
| Typical Time to Respond | 30 days (before LT11 is sent) | 30 days (hard deadline for CDP hearing) |
| What Happens If You Ignore It | IRS sends LT11/CP90 (final notice) | IRS begins active levy — bank accounts frozen, wages garnished |
| Best Resolution Strategy | Installment agreement, OIC, pay in full | CDP hearing immediately, then negotiate resolution |
| Legal Authority | IRC § 6331(d) — notice of intent to levy | IRC § 6330 — final notice with CDP hearing rights; IRC § 6331 — levy authority |
| Response Form | Payment or call to IRS | Form 12153 (CDP hearing request) |
The CP504 means you’re at the fourth stage of the IRS collection process. You’ve already received (and presumably not responded to) the CP14, CP501, and CP503 notices. The IRS is now telling you it intends to levy your state income tax refund.
Here’s the counterintuitive truth: while the LT11 is objectively more dangerous, the CP504 stage is when you should be most motivated to act. At this point:
→ Read our complete CP504 guide for detailed response instructions.
The LT11 (sometimes CP90) is the most dangerous notice in the entire IRS collection sequence. It’s the final warning before the IRS unleashes its full collection authority. It arrives by certified mail — a legal requirement — because the IRS needs proof of delivery before it can levy your assets.
The one silver lining of receiving an LT11 is that it triggers your right to a Collection Due Process (CDP) Hearing. If you file Form 12153 within 30 days of the date on the notice, IRS levy action stops for the periods covered. The IRS cannot levy, garnish, or seize anything for those periods while the CDP hearing is pending (a lien can still be filed).
At the hearing, you can propose an alternative resolution — an installment agreement, an Offer in Compromise, or Currently Not Collectible status — to an independent IRS Appeals Officer. If the Appeals Officer rules against you, you can petition the U.S. Tax Court, extending the collection freeze even further.
→ Read our complete LT11 guide for detailed response instructions. → Read our complete CDP Hearing guide for step-by-step Form 12153 instructions.
If you’ve received both notices, it means you progressed from the CP504 stage to the LT11 stage without resolving the issue. Here’s what this means:
The LT11 typically arrives 4–8 weeks after the CP504. During this gap, the IRS may have already: – Levied your state income tax refund (authorized by the CP504) – Filed a federal tax lien if one wasn’t already in place – Certified your balance for passport revocation (if applicable)
If you have the LT11 in hand, the CP504 is no longer the relevant notice — the LT11 supersedes it. Your focus should be entirely on the LT11 and the 30-day CDP hearing deadline.
Check the date on the LT11. If you’re within 30 days, file for a CDP hearing immediately. If you’re past 30 days, you may still qualify for an equivalent hearing (within one year) — but the IRS will not stop collection while it’s pending.
The LT11 is objectively more dangerous than the CP504. Here’s why:
| Risk Factor | CP504 | LT11 |
|---|---|---|
| Can the IRS take money from your bank? | No | Yes (after 30 days) |
| Can the IRS garnish your paycheck? | No | Yes (after 30 days) |
| Can the IRS take your Social Security? | No | Yes — up to 15% |
| Is this the last notice before enforcement? | No (LT11 comes next) | Yes — enforcement follows |
| Do you have CDP hearing rights? | No | Yes |
| Is there another chance after this? | Yes (LT11 is next) | No — next step is active levy |
| Delivery Method | Certified or registered mail (IRC § 6331(d)(2)) | Certified mail (legally required under IRC § 6330) |
Here’s where both notices fit in the IRS’s complete collection timeline:
| Step | Notice | Timing | Urgency | Levy Power |
|---|---|---|---|---|
| 1 | Balance assessed | Day 0 | Low | None |
| 2 | CP14 | 3–8 weeks | Moderate | None |
| 3 | CP501 | +5–8 weeks | Elevated | Lien possible |
| 4 | CP503 | +5–8 weeks | High | Lien likely |
| 5 | CP504 | +5–8 weeks | High | State refund |
| 6 | LT11 / CP90 | +4–8 weeks | Critical | Everything (after 30 days) |
| 7 | Active Levy | +30 days | Emergency | Full enforcement |
Situation: $28,000 in unpaid 2022 taxes. Received CP504 in August 2024. Called Global Gate Tax Relief at 1-877-800-8180 within 1 week.
Our Approach: – Reviewed financial situation: monthly income $5,200, necessary expenses $4,600, disposable income $600 – Applied for streamlined installment agreement: $600/month for 48 months – No levy occurred. No additional enforcement actions.
Result: – Monthly payment: $600 – Total paid over time: $28,800 (original balance + interest) – Credit impact: Lien filed but manageable; credit score dipped 40 points then stabilized – Stress level: Moderate — resolved in 3 weeks – Professional fees: $1,500
Situation: $28,000 in unpaid 2022 taxes (same amount). Ignored CP504. Received LT11 in October 2024. Called Global Gate Tax Relief on Day 25 of the 30-day CDP window — 5 days before the deadline.
Our Approach: – Emergency CDP hearing request filed on Day 27 (cutting it close) – State tax refund already seized ($2,300) from the CP504 authority – Balance now $29,400 (additional penalties and interest from 2 months of inaction) – Prepared financial documentation for CDP hearing – CDP hearing conducted 4 months later — negotiated installment agreement
Result: – Monthly payment: $620 (higher balance) – Total paid over time: $30,500+ – Credit impact: Same lien, but 2 additional months of non-compliance on record – Stress level: Extreme — emergency filing, months of uncertainty during CDP process – Professional fees: $3,500 (emergency filing + CDP hearing preparation + representation) – Lost state refund: $2,300
The difference: Client B paid approximately $4,800 more in total costs (higher balance + higher professional fees + lost state refund) and endured 5 additional months of stress — all for the exact same starting liability. The only difference was timing.
No. While both notices mention levying your assets, they are fundamentally different in scope and severity. The CP504 is the fourth notice in the IRS collection sequence and only authorizes the IRS to levy your state income tax refund. The LT11 is the fifth and final notice, authorizing the IRS to levy virtually all your assets — bank accounts, wages, Social Security, and property — after a 30-day waiting period.
No. The CP504 does not authorize a bank levy. The IRS can only levy your state income tax refund at the CP504 stage. To levy your bank account, the IRS must first send the LT11 final notice and wait 30 days (or until the 30-day CDP hearing window expires without a hearing request). Only then can the IRS issue a levy to your bank under IRC § 6331.
Because the LT11 is the next step in the IRS collection timeline. The CP504 was your warning that enforcement was approaching. The LT11 means the IRS is now preparing to use its full levy authority. You typically receive the LT11 about 4–8 weeks after the CP504 if you haven’t resolved the balance or made payment arrangements.
No. The CP504 does not trigger Collection Due Process (CDP) hearing rights. CDP hearings are only triggered by two specific notices: the final notice of intent to levy (LT11/CP90) under IRC § 6330, and the Notice of Federal Tax Lien Filing (Letter 3172) under IRC § 6320. At the CP504 stage, you can request a Collection Appeal Program (CAP) hearing using Form 9423, but this is a less formal process without the legal protections of a CDP hearing.
Typically 4–8 weeks, though it can vary. The IRS’s Automated Collection System processes cases at different speeds based on factors like the amount owed, system backlog, and your compliance history. Some taxpayers report receiving the LT11 as quickly as 4 weeks after the CP504; others don’t receive it for 10+ weeks. Regardless of timing, the direction is always the same: toward enforcement.
Yes. You can set up an installment agreement at any point during the collection process, including after receiving a CP504. For balances under $50,000, you may qualify for a streamlined installment agreement that you can set up online at IRS.gov or by calling the number on your notice. For larger balances, or if you want to pursue an Offer in Compromise, professional help is recommended. Call Global Gate Tax Relief at 1-877-800-8180.
Yes, but the process is different. After receiving an LT11, your strongest move is to file for a CDP hearing within 30 days. At the hearing, you can propose an installment agreement (or OIC or CNC) to the Appeals Officer. A timely CDP request suspends levy action while your proposal is reviewed. You can also try to set up a payment plan directly with the IRS, but this does not stop the 30-day CDP clock — once that window closes, the IRS can levy regardless.
If you’ve passed the 30-day window from your LT11 date, you can still request an “equivalent hearing” within one year by filing Form 12153 and checking the equivalent hearing box. The equivalent hearing follows the same process as a CDP hearing, but critically, it does not stop IRS collection activity and you cannot petition Tax Court if you disagree with the outcome. Learn more in our CDP Hearing Guide.
For either notice, professional help is strongly recommended if you owe more than $10,000 or don’t have the funds to pay in full. At the CP504 stage, a professional can negotiate the best possible resolution before the final notice arrives. At the LT11 stage, professional help is nearly essential — the CDP hearing process requires financial documentation, legal knowledge, and negotiation skills that most taxpayers don’t have. Global Gate Tax Relief handles both scenarios daily: 1-877-800-8180.
No. The LT11 is the final notice in the standard collection sequence. The IRS is not required to send any additional warnings before levying your assets. After the 30-day CDP hearing window expires (assuming you didn’t file a hearing request), the next communication you may receive is from your bank (telling you your account is frozen) or your employer (telling you the IRS has issued a wage levy). There are no more warning letters.
On the CP504, “intent to levy” specifically means the IRS intends to levy your state income tax refund — nothing more. On the LT11, “intent to levy” means the IRS intends to levy any and all of your assets, including wages, bank accounts, Social Security, and property. The scope of the levy threat is fundamentally different between these two notices, which is why the LT11 is far more serious.
If You Have a CP504:
1.Don’t wait for the LT11. The CP504 is your best remaining opportunity for a clean resolution.
2.Call Global Gate Tax Relief at 1-877-800-8180. We’ll review your balance, analyze your financial situation, and set up the best possible resolution — whether that’s an installment agreement, Offer in Compromise, or another option.
3.Gather your documents. Have your CP504, prior IRS notices, tax returns, and recent pay stubs ready.
If You Have an LT11:
1.Check your deadline immediately. Look at the date on the LT11 and count 30 days forward. If you’re within the window, you need to act TODAY.
2.Call Global Gate Tax Relief at 1-877-800-8180 — right now. We file emergency CDP hearing requests regularly, sometimes with just days to spare. We’ll stop the IRS in its tracks.
3.Do NOT call the IRS Collection division. Once we’re involved, all communication goes through us. Calling the IRS yourself can complicate your case.
