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If you have a business tax debt, the IRS can place a levy on your bank accounts that includes your vital accounts used for payroll. When this occurs, the IRS has the right to remove all funds in these accounts to collect on the outstanding tax debt, making it problematic to pay crucial expenses and near-impossible to retain your employees that are not being paid. Once the levy has been placed on your business accounts, the bank sets aside and holds the funds for 21 days prior to releasing them to the IRS. If you are not able to gain a resolution within that timeframe, it’s virtually impossible to get the funds back. 

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