IRS Notice CP504B: Intent to Levy — Passport Certification

IRS CP504B 通知是什么意思？

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.

您为什么会收到 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.

如何回应 CP504B 通知

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.

如果忽视会发生什么？

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.

常见解决方式

• Pay in full
• Set up an installment agreement
• Request a hearing

相关的 IRS 通知

• CP504 — Intent to Levy
• LTR1058 — Final Notice of Intent to Levy (CDP)
• CP90 — Final Notice — Intent to Levy (CDP Rights)