If your property has been seized (levied) to collect tax owed by someone else

You may appeal the seizure under the Collection Appeals Program or file a claim under Internal Revenue Code section 6243(b), generally within 9 months of the seizure, or you may file a suit under Internal Revenue Code section 7426 for the return of the wrongfully seized property, generally within 9 months of the seizure. You may also appeal the denial of the request to return the wrongfully seized property under the Collection Appeals Program. For more information, see Publication 4528 Making an Administrative Wrongful Levy Claim under Internal Revenue Code section 6343(b).