One thing I've learned in my negotiating of levy releases: make sure all of your ducks are in a row BEFORE asking for the magic bank levy release.
The "ducks":
1. Tax Returns filed and/or faxed to IRS Collections.
2. Plausible Explanation for the need for a levy release - a. funeral costs for deceased b. rent payment.
3. A promise of full payment or an installment agreement to resolve the case.
