Typically, the first time the IRS enforces, it is due to lack of contact from the taxpayer, or a failure to meet a deadline.
We sometimes refer to them as “warning shot” levies, as they can often be removed with a simple phone conversation and request for release.
You may be even be able to enter into an Installment Agreement on the phone if you’re debt is relatively small.
Ideally, you will negotiate a plan to resolve the debt voluntarily, and the plan will get formal approval from the IRS.
This negotiated plan can prohibit them from enforcing collections as long as you don’t default on the agreement.
Can’t wait to make money payments? Consider requesting CNC Status or filing for an Offer in Compromise.