I am joining this thread. I have no less then three clients that promptly paid notices received from the IRS, that still received intents to levy, at least a couple of weeks, if not months, after the payment was received and processed by the IRS. The intents to levy are scary, because they come by certified mail, super obnoxious. Why don't they check the account to see if payments were received, but not yet posted, before issuing intents to levy??