26 U.S.C. § 6330(e) contains a provision that is little celebrated and underutilized by people facing off with an Federal tax levy of their bank account or paycheck. That subsection provides in pertinent part:
“(e)  Suspension of collections and statute of limitations
“(1) In general
“… if a hearing is requested under subsection (a)(3)(B), the levy actions which [...]

This woman, I think, posted to her blog about an IRS levy problem she and her husband had. She writes:
I used to owe the IRS about 25,000 dollars, that’s with fees and penalties and with no hope of getting the bill down.

This gal should consider that we have a right to live and the government [...]