The IRS will issue a levy if you ignore them. The IRS will usually issue two Notices of Intent to Levy before a Final Notice of Intent to Levy is sent requiring a response within 30 days to either pay or protest.
The IRS will issue a levy to seize payments from a contractor, employer (garnishments), commissions or other income. The IRS can also seize bank accounts, investment accounts and other assets that they can find.
When retained, we can usually stop a levy, so as to give sufficient time to pursue the best course of action. We might pursue an Offer in Compromise, an Installment Agreement, or possibly a hold as uncollectible. The most important thing is to take action and be proactive with the IRS before they take action against you!