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Taxpayer receives a letter or notice from the IRS and either chooses to respond to the letter or notice by filling a missing tax return, paying their balance in full (tax plus any penalties and interest due), or pursuing a payment option which may include an installment agreement, offer in compromise or currently not collectible status. As a result, the case is closed, or the case is temporarily closed since it was determined that the taxpayer was unable to payhttps://taxpayeradvocate.irs.gov/get-help/i-can-t-pay-my-taxes the money owed at this time.

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this letter or notice mean to me?

The Notice CP504 (also referred to as the Final Notice) is mailed to you because the IRS has not received payment of your unpaid balance and tells you how much you owe, including additional penalties and interest, when it’s due, and how to pay before further collection action takes place.

This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). If the IRS does not receive the amount due within 30 days from the date of this notice, the IRS can levy your state tax refund. IRS may also serve a Disqualified Employment Tax Levy or a Federal Contractor Levy, as explained in the enclosed Publication 594, The IRS Collection Process. In most other situations, before the IRS issues a levy on your property or rights to property, IRS will send you a notice that gives you the opportunity to request a Collection Due Process (CDP) hearing, unless you have already received one.

The Notice CP504 provides various options on how you can pay the balance due (e.g., via electronic payment options on Pay Your Taxes on IRS.gov or via check or money order payable to the United States Treasury).

If you can’t pay the full amount by that date, you need to figure out what payment options might work for your situation, and act to set up a payment plan or discuss other ways to pay off your balance. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS.

If you choose not to respond to the Notice CP504, the IRS may send you the ultimate collection notice requiring payment with your right to request a Collection Due Process hearing (e.g., your appeal rights via a Notice of Intent to Levy and Your Notice of a Right to a Hearing), before taking further action to collect the balance due. This further collection action could include the IRS levying or seizing your wages and other income, bank accounts, business assets, personal assets (including your car and home), retirement accounts (including the Thrift Savings Plan), Alaska Permanent Fund Dividends, and Social Security benefits up to the amount the taxpayer owes.

If you have not paid the debt already, a federal tax lien has arisen as a claim against all your property. If you don’t pay the amount due immediately or make payment arrangements, the IRS can file a Notice of Federal Tax Lien (NFTL) publicly establishing their priority with your creditors or the IRS may levy (subject to any applicable Collection Due Process rights). If the IRS files the NFTL, it may be difficult to sell or borrow against your property.

This notice also explains the possible denial or revocation of your United States passport. Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.

For specifics on your particular notice, visit Understanding your IRS Notice or Letter.

How did I get here?

You have a balance due on your tax account, and you have not paid it. The Notice CP504 (also referred to as the Final Notice) is being sent to you to let you know how much you owe, including additional penalties and interest, when it is due, and how to pay it before further collection actions take place.

What does this letter mean to me?

Your collection case has been closed, because the IRS records show you do not have any payments or tax returns currently due.

How did I get here?

The IRS sent you a letter or notice regarding your missing tax return or balance due on your tax account. You chose to either file your missing tax return, pay the balance (tax plus any penalties and interest due) in full, or purse a payment option which may have included an installment agreement, offer in compromise or currently not collectible status. As a result, your case is closed, or your case is temporarily closed since it was determined that you are unable to pay the money owed at this time.

What are my next steps?

You don’t need to take any action at this time. However, it is very important that you file all future tax returns and pay any amounts you owe on time. If you cannot pay in full, pay as much as you can to limit penalties and interest.

If you have any questions about your account, please call the IRS at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses) or 1-267-941-1000 (international – not a toll-free call). For general information rather than non-case-related questions, you can also check on the IRS website at IRS.gov.

Where can I get additional help?

Understanding your notice or letter

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If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.