CP504 Notice: What It Means and How to Take Action
Summary:
IRS Notice CP504, also known as the Notice of Intent to Levy, is issued to individuals and businesses with outstanding tax balances. This notice warns that if payment is not made immediately, the IRS will begin taking collection actions, starting with seizing your state income tax refund. The notice also details the balance due, including penalties and interest. Ignoring the CP504 could result in the IRS garnishing wages, seizing bank accounts, or confiscating other assets.
Receiving a CP504 notice from the IRS can be alarming. This document, formally called the “Notice of Intent to Levy,” is the IRS’s warning that they are preparing to take action against your assets if you don’t resolve your unpaid tax balance. By the time you’ve received this notice, the IRS has already sent multiple reminders, such as CP501 and CP503, about the outstanding amount. Failing to respond now can lead to serious consequences, including the seizure of your state tax refund and other assets. In this article, we’ll explore everything you need to know about CP504, what steps to take, and how to resolve your tax debt before more drastic actions are taken.
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What is IRS Notice CP504?
IRS Notice CP504 is the agency’s formal warning that they intend to levy your assets to collect overdue taxes. A levy is a legal seizure of your property to satisfy your tax debt, and the CP504 marks a critical point in the IRS’s collection process.
Why did you receive a CP504 notice?
The IRS typically sends the CP504 after issuing two prior notices: the CP501 and CP503. These are reminders about your outstanding balance. By the time you get to CP504, the IRS has grown more serious about collecting the amount due. The notice warns that if the balance isn’t paid, the IRS will begin by taking your state income tax refund. If that doesn’t cover the debt, they may look into garnishing wages, freezing bank accounts, and seizing personal assets.
For individuals, CP504 is often the third collection notice. For businesses, it’s usually the fourth. At this stage, it’s crucial to act promptly to avoid further penalties or legal action.
What information does CP504 contain?
A CP504 notice includes important details like:
- The total balance owed, including the original tax debt, accrued interest, and penalties.
- The due date for payment before further collection actions are initiated.
- Instructions on how to pay the balance or arrange a payment plan.
- Information about the IRS’s ability to levy your state tax refund and seize other assets.
- Potential passport revocation if your tax debt exceeds $62,000, per the IRS’s guidelines for “seriously delinquent” debt.
Pro tip
Always double-check the balance owed on your CP504 notice. Mistakes can happen, and the IRS may miscalculate penalties or interest. Contact the IRS immediately if you believe the amount is incorrect.
Consequences of ignoring a CP504 notice
While it’s never advisable to ignore any communication from the IRS, a CP504 carries more weight than earlier notices. Failure to address this letter promptly can lead to:
Seizure of your state tax refund
The first action the IRS will take if you ignore this notice is to levy your state tax refund. This means they will intercept any state refund you’re due to apply it to your unpaid federal tax balance.
Garnishment of wages and bank accounts
If your state refund doesn’t cover the debt, the IRS can move on to more aggressive actions. These include garnishing wages directly from your paycheck or freezing funds in your bank account. At this stage, the IRS does not need court approval to seize your assets, making it vital to respond before they escalate their collection efforts.
Confiscation of personal property
In extreme cases, the IRS may seize and sell personal property, such as your home, car, or other valuable assets, to satisfy the debt. The CP504 is the IRS’s way of warning you that they are nearing this level of enforcement, but it’s not too late to avoid these drastic measures if you take immediate action.
How to respond to IRS Notice CP504
If you’ve received a CP504 notice, time is of the essence. Here’s what to do next:
Review the notice carefully
First, read through the notice and verify that the details, including the amount owed, are accurate. The IRS can occasionally make errors, so check for discrepancies. Even if the information is correct, it’s important to be proactive and deal with the issue head-on.
Consider your options
You have several options depending on your financial situation:
- Pay in full: If possible, paying the balance in full will stop the collection process. You can do this online, by phone, or by mail.
- Request a payment plan: If paying in full isn’t feasible, you can request a payment plan (also known as an installment agreement) with the IRS. This will allow you to pay off your tax debt over time, and the IRS will generally cease further collection activities as long as you stick to the payment schedule.
- Offer in Compromise (OIC): This option allows you to settle your tax debt for less than the full amount owed. You’ll need to demonstrate that paying the full amount would create undue financial hardship.
Appealing a CP504 notice
If you disagree with the amount stated on the CP504 or believe there’s been a mistake, you can dispute the notice by contacting the IRS. The CP504 will include instructions for how to file an appeal or request a hearing, usually through a formal process called a Collection Due Process (CDP) hearing.
To request a hearing, you must submit Form 12153 within 30 days of receiving the CP504. This will temporarily halt the IRS’s collection actions until the dispute is resolved.
Pro tip
Responding quickly to a CP504 notice can help you avoid additional penalties and interest. Even if you’re disputing the balance, it’s important to contact the IRS promptly to stop further collection actions.
What if you don’t agree with the amount owed?
If you believe the amount on the CP504 is incorrect, contact the IRS immediately. It’s possible that errors, such as incorrect penalties or interest, have inflated the total due. If you are able to provide sufficient evidence that the debt is incorrect, the IRS will adjust your balance accordingly.
IRS CP504 notice and passport revocation
If your unpaid tax balance is more than $62,000 (a threshold adjusted annually for inflation), the IRS will inform the State Department that you have “seriously delinquent” tax debt. This can lead to the revocation of your passport or the denial of any future passport applications. If you find yourself in this situation, you’ll need to settle your tax debt or enter into an agreement with the IRS to avoid losing your travel privileges.
How to prevent receiving a CP504 notice in the future
Avoiding a CP504 notice — and the stress that comes with it — requires timely action. Here are some proactive steps to prevent this situation in the future:
Pay taxes on time
The simplest way to avoid IRS notices is to pay your tax balance on time. If you can’t afford to pay in full, arrange for a payment plan with the IRS as soon as you file your taxes.
Respond to initial IRS notices
If you receive a CP501 or CP503 notice, don’t ignore it. These earlier notices serve as warnings that the IRS will escalate collection actions if you don’t take care of your balance. Dealing with the issue sooner rather than later can save you from the penalties and stress that come with a CP504.
Pro tip
If you can’t afford to pay your tax debt in full, consider setting up an installment agreement. This allows you to pay the debt over time and prevents the IRS from taking enforcement actions.
What happens if you don’t respond to the CP504 notice?
Failing to respond to a CP504 notice can have serious consequences. As mentioned earlier, the IRS will escalate its collection efforts if you don’t take action. Here are the potential outcomes if you ignore this notice:
Seizure of your state income tax refund
The IRS will begin by intercepting your state income tax refund. This means any state tax refund you are expecting will be applied directly to your unpaid federal tax debt.
Garnishment of wages
If the state refund doesn’t satisfy your tax balance, the IRS may garnish your wages. This means a portion of your paycheck will be automatically withheld by your employer and sent to the IRS until your debt is paid in full.
Freezing bank accounts
Another method the IRS may use is freezing your bank accounts. The IRS can place a hold on the funds in your account, preventing you from accessing your money. In some cases, they may seize funds from your account to cover the unpaid taxes.
Seizing personal property
In extreme cases, the IRS may also seize and sell your personal assets, such as real estate, vehicles, or other valuable property. This is typically a last resort, but it can happen if the tax debt remains unpaid for an extended period and other collection methods have been exhausted.
What to do if you can’t afford to pay the balance
If you’re unable to pay the full amount owed on your CP504 notice, there are several options available to you. The IRS offers payment plans and other solutions to help taxpayers manage their debt:
Installment agreement
An installment agreement allows you to pay off your tax debt over time in smaller, manageable payments. As long as you adhere to the terms of the agreement, the IRS will halt any collection actions, such as levies or wage garnishments.
Offer in Compromise (OIC)
An Offer in Compromise allows you to settle your tax debt for less than the full amount owed. This option is available to individuals who can demonstrate that paying the full balance would create financial hardship. The IRS will consider factors such as your income, assets, and ability to pay when reviewing your application for an OIC.
Currently Not Collectible status
If you’re experiencing financial hardship and are unable to make any payments at all, you can request Currently Not Collectible (CNC) status. This status temporarily halts collection activities, but interest and penalties will continue to accrue on your account. The IRS will revisit your financial situation periodically to determine if you are able to make payments in the future.
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Frequently asked questions
Why did I receive a CP504 notice?
You received a CP504 because you have an unpaid tax balance, and the IRS has not received payment or heard from you regarding previous notices (CP501 and CP503). The IRS is now preparing to take collection action.
Can I avoid a levy if I receive a CP504?
Yes. If you act quickly by paying the balance in full, setting up a payment plan, or resolving any disputes with the IRS, you can avoid the levy.
What happens if I ignore a CP504 notice?
If you ignore a CP504, the IRS will start seizing your assets, beginning with your state income tax refund. They may also garnish wages, seize bank funds, or take other assets to satisfy the debt.
Can the IRS revoke my passport?
Yes. If your tax debt exceeds $62,000, the IRS can notify the State Department, leading to the revocation or denial of your passport.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed. |
| CP11M | Your tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero. |
| CP13M | The IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero. |
| CP13R | The IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks. |
| CP21C | The IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes. |
| CP24 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP24E | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP25 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard). |
| CP259B | The IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259C | The IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe. |
| CP504B | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. |
| CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. |
| CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due. |
| CP3219A | The IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. |
| CP3219N | The IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days. |
| Letter 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return. |
| Letter 0668D(LP 68) | The IRS released their levy. |
| Letter 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The IRS has not received your payment. It plans to seize your property or rights to property. |
| Letter 1615 (LT 18) | You must respond to the IRS within 10 days of this notice regarding past due tax returns. |
| Letter 1737 (LT 27) | Complete and sign Form 433F, Collection Information Statement. |
| Letter 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your application for a |
| Letter 2050 (LT 16) | The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed. |
| Letter 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information. |
| Letter 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included. |
| Letter 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction. |
| Letter 2761C | The IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer. |
| Letter 2789C | An annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid. |
| Letter 2840C | Confirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify). |
| Letter 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities. |
| Letter 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify). |
| Letter 3228 (LT 39) | A request to pay the balance due within 10 days using the envelope provided. |
| Letter 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately. |
| Letter 4903 (LT 26) | You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response. |
| Letter LP 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit). |
| Letter 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- CP504 is a final notice from the IRS indicating intent to levy your assets for unpaid tax debt.
- If you don’t respond, the IRS will seize your state tax refund and may take further actions like garnishing wages or seizing assets.
- Acting promptly by paying the balance or setting up a payment plan can prevent further consequences.
- Ignoring the notice could lead to more severe penalties, including the garnishment of wages, seizure of personal property, and potential passport revocation for larger tax debts.
- Disputing the amount or arranging a payment plan is possible, but must be done swiftly to avoid enforcement actions.
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