The IRS will consider returning levied property if:

• The IRS levied prior to sending the taxpayer the two required notices or before the taxpayer’s time for responding to the notices passed.
• It was determined that the IRS did not follow their own procedures.
• The IRS agrees to let the taxpayer pay the tax in installments, but the IRS still levies, and the agreement does not say that the IRS can do so.
• Returning the property will help the taxpayer pay their taxes.
• Returning the property is in the best interest of the taxpayer and the government

In most cases, the best way to stop an IRS levy is to contact IRS and request an installment agreement or currently not collectible status or perhaps some time to file an offer in compromise. These options will likely require a financial statement. But before providing such detailed information about yourself, your assets and your income to the IRS, it is a good idea to speak with a tax professional.