Understanding your CP504J Notice

 

What this notice is about

You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS may seize (levy) your property or rights to property and apply it to the employer responsibility payment you owe.


What you need to do

  • Read your notice carefully. It explains your due date, amount due and payment options.
  • Make your payment by your due date. Go to the payments page to find out more about your payment options.

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Frequently asked questions

This notice is telling you that if you don’t call us immediately or pay the amount due, we may seize (“levy”) your property or rights to property and apply it to the employer responsibility payment you owe. It is also telling you that we will begin searching for assets on which to issue a levy. We may also file a Notice of Federal Tax Lien, if we have not already done so.

This is your notice of intent to levy as required by Internal Revenue Code section 6331(d).

Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.

If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.

You must pay your balance due by the due date shown on your notice.

If you don’t pay or make payment arrangements within 30 days from the date of this notice, we may seize (“levy”) your property or rights to property, which include:

  • Accounts receivable and other income
  • Bank accounts
  • Business assets

If you don’t pay the amount due or call us to make payment arrangements, we may file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so. If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report, which may harm your credit rating, and your creditors would be publicly notified that the IRS has priority to seize your property.

If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.

If you do not agree with this notice, contact us immediately at the number printed at the top of the notice. We will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

 

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