IRS Notice CP504B: Intent to Levy — Passport Certification
Intent-to-levy notice with an added warning that your passport may be revoked for seriously delinquent tax debt.
- Response deadline
- 30 days from the notice date
- Category
- Balance Due & Collection
- Severity
- Critical
What does an IRS CP504B notice mean?
A CP504B carries the same intent-to-levy message as a CP504 but adds a warning tied to 'seriously delinquent tax debt' — generally a balance above an inflation-adjusted threshold (over $50,000 when the program began). Under federal law, the IRS can certify such debt to the State Department, which may deny, revoke, or limit your passport.
Why did you receive a CP504B?
You received this version because your unpaid balance is large enough to fall under the seriously-delinquent-debt rules and prior collection notices went unresolved.
How to respond to a CP504B notice
Resolve the debt before certification: pay in full, enter an installment agreement, or submit an Offer in Compromise. Any of these generally removes you from the seriously-delinquent category and protects your passport. If you have travel planned, act immediately and ask the IRS to expedite reversal of any certification already sent.
What happens if you ignore it?
Beyond the levy consequences of a standard CP504, your passport application or renewal can be denied and an existing passport can be revoked, stranding you if you travel internationally. Penalties, interest, liens, and levies continue as well.
Common resolutions
- Pay in full
- Set up an installment agreement
- Request a hearing
Decode your CP504B notice in seconds
Upload your notice for an instant, plain-English analysis — spot errors, deadlines, and savings opportunities.
Analyze my noticeRelated IRS notices
For informational purposes only. Not legal, tax, or medical advice.