Can the IRS levy without warning?

No. Before levying most assets, the IRS must send a Notice and Demand for Payment, a CP504 Notice of Intent to Levy, and a Final Notice of Intent to Levy (LT11 or Letter 1058) giving you 30 days to respond or request a Collection Due Process hearing. The only exceptions are state tax refunds (which can be levied after CP504) and certain federal contractor or employment tax levies.

What is the difference between a tax lien and a tax levy?

A tax lien is the government's legal claim against your property — it is a claim, not a seizure. A tax levy is the actual taking of property to satisfy the debt. A lien typically comes first and alerts creditors; a levy follows if the debt remains unpaid after the required notice sequence.

How do I get an IRS levy released?

The IRS must release a levy if you pay the debt in full, establish an installment agreement with levy release terms, prove the levy is causing immediate economic hardship preventing you from meeting basic living expenses, show the levy was issued in error, or if the collection statute has expired. Request a levy release by calling the number on your IRS notice.