Your money can be seized with an IRS bank levy. The IRS collects what it needs to satisfy the delinquent tax balance, up to the entire amount owed, while freezing your funds Any bank account with your name on it is up for grabs – even if it belongs to or is shared with others.
You typically have 21 days to act from the time the bank receives a notice of levy on a bank account, including submitting for a formal resolution with the IRS. This agreement must be established before the 21-day time frame ends. After a bank levy release, IRS return-of-funds approvals are unlikely.