Although the IRS cannot levy a self-employed person’s income in the usual way, i.e. sending the Notice to his employer to withhold money from his paycheck, they can still levy that person. One way is to send a levy notice to any bank where the person has a bank account, which will then send the IRS all the money in the account after holding it for 21 days.   However, the most injurious way the IRS levies self employed people is to send the levy notice to their customers or clients and tell them to send the money they would have paid the person direct to the IRS. This levy is only good for the money the customer owed the self-employed person on the day they receive the levy notice. Usually a customer no longer wants to do business with him after they receive this letter from the IRS. They are afraid they might get into trouble themselves.