Form 668-A (Notice of Levy on a Bank or Third Party)
The levy form served on a bank or other third party. Unlike a wage levy it attaches once, to what was there when it arrived.
Full Definition
Form 668-A is the notice of levy the IRS serves on a bank or other third party holding your property. The IRS identifies it by number on its bank levy page, when it tells a reader to call "the telephone number shown on your Form 668-A".
It is a one-time attachment rather than a continuing one. The IRS states funds in the account are frozen as of the date and time the levy is received, and that NORMALLY the levy does not affect funds you add to the account after the date of the levy. Read that word — the hedge is the IRS's and it is not a guarantee.
The Internal Revenue Code provides a 21-day waiting period before the bank complies. The IRS states the waiting period is intended to allow you time to contact it and arrange to pay the tax, or to notify it of errors in the levy.
The number to call is on the form. That is the practical point: the third party holding the money has the document with the contact route on it.
What to do next
If a bank levy has landed, the 21-day window is the period in which the IRS says contact is intended to happen. The number to call is printed on the Form 668-A the bank received.
Sources
- Information about bank levies — Internal Revenue Service, retrieved 2026-08-20
Last reviewed 2026-08-21 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.