Understanding Your CP504J Notice

 

What this notice is about

You received this notice because we haven’t received payment of your unpaid balance for your Employer Shared Responsibility Payment (ESRP). This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). If you don't pay the amount due immediately, the IRS can levy your income and bank accounts, as well as seize your property or your right to property including your state income tax refund to pay the amount you owe.


What you need to do

  • Read your notice carefully. It explains how much you owe and your payment options.
  • Pay the amount you owe immediately.
  • Make a payment plan if you can’t pay the full amount you owe.
  • Contact us if you disagree by calling the toll-free number shown at the top of your notice.

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Frequently asked questions

This notice is your Notice of Intent to Levy as required by Internal Revenue Code Section 6331 (d). It is your final reminder telling you that we intend to levy your wages, bank accounts, or your state tax refund because you still have an unpaid balance on the ESRP you owe. It is also telling you that we will begin searching for other assets on which to issue a levy. To avoid this, you must pay the amount you owe immediately.

We can also file a Notice of Federal Tax Lien if we haven't already done so. A lien is a public notice to your creditors that the IRS has a right to your interests in your current assets and any assets you acquire after we file the lien; it can affect your ability to get credit.

Pay the amount you owe immediately. You can quickly and easily pay your balance online or mail us your payment in the envelope we sent you. Please include the bottom part of the notice to make sure we correctly credit your account.

If you can't pay the whole amount now, you may qualify for a payment plan (including installment agreements) by  applying online through our Online Payment Agreement Application. You can also mail us an Installment Agreement Request.

If you don't pay the amount due immediately or make payment arrangements, we can file a Notice of Federal Tax Lien publicly establishing our priority with your creditors. If the tax lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would affect your ability to get credit ― which may harm your credit rating.

In addition, we can seize ("levy") any state tax refund to which you're entitled. If you still have an outstanding balance after we seize ("levy") your state tax refund, we may send you a notice giving you a right to a hearing before the IRS  Independent Office of Appeals, if you haven't already received such a notice. We can then seize ("levy") or take possession of your other property or your rights to property. Property includes:

  • Wages, real estate commissions, and other income
  • Bank accounts
  • Business assets
  • Personal assets (including your car and home)
  • Social Security benefits

If you have any questions about this notice, call us at the toll-free number shown on your notice as soon as possible to speak to a customer service representative.

If you don't agree, contact us immediately to discuss your matter with a customer service representative. We'll do our best to assist you. 

If you have already paid this liability or arranged to pay it with an Installment Agreement, you should still call us at the toll-free number shown on your notice to make sure your account reflects the actions you've taken.

 

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