CP504

Notice of intent to levy under IRC 6331(d)

Directory entry. Confirmed on irs.gov on 18 August 2026 against the IRS “Understanding your notice” page for this notice, or, where the IRS publishes no such page, against the Internal Revenue Manual section that governs its issuance. The IRS page states that the notice covers wages, bank accounts and state tax refunds, that a Notice of Federal Tax Lien may follow, that the IRS will begin searching for other assets, and that an appeal may be requested under the Collection Appeals Program before collection action is taken. It also carries the FAST Act passport certification warning.