Polar transforms are central operations in the study of polar codes. This paper examines polar transforms for non-stationary memoryless sources on possibly infinite source alphabets. This is the first attempt of source polarization analysis over infinite alphabets. The source alphabet is defined to be a Polish group, and we handle the Ar{\i}kan-style two-by-two polar transform based on the group. Defining erasure distributions based on the normal subgroup structure, we give recursive formulas of the polar transform for our proposed erasure distributions. As a result, the recursive formulas lead to concrete examples of multilevel source polarization with countably infinite levels when the group is locally cyclic. We derive this result via elementary techniques in lattice theory.

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