IRS should have sent an explanation of what happens when they intend to levy. When taxpayers do not pay their delinquent taxes, the IRS has the authority to work directly with financial institutions and other third parties to seize taxpayers' assets as part of a tax levy. The IRS Restructuring and Reform Act of 1998 requires the IRS to notify taxpayers of the intent to levy at least 30 days before initiating any levy action to give taxpayers an opportunity to formally appeal the proposed levy.
Taxpayers' rights are considered violated if not notified within the 30-day period and a levy is issued. Contact a licensed Enrolled Agent who is qualified to assist you with any appeal.