The purpose of the IRS is to collect taxes on behalf of the federal government. If a taxpayer does not pay their taxes, the IRS will demand payment through phone calls, field visits and letters. If the taxpayer disregards the demands for payment, the IRS will give legal notice that it will resort to other means to collect the taxes. Another method that the IRS uses to collect overdue taxes is through issuing bank levies. Convincing the IRS to release a bank levy can be a very difficult task and is dependent upon the facts and circumstances of the taxpayer. I have conducted hundreds of bank levy release negotiations over the years.