Reasons the IRS may return seized (levied) property

The IRS may return your property if

Its seizure was premature

Its seizure was in violation of the law

Returning the seized property will help collection of your debt

You enter into an Installment Agreement to satisfy the liability for which the levy was made, unless the Agreement does not allow for the return of previously levied upon property

The IRS didn’t follow IRS procedures, or

It is in the best interest of the taxpayer and the best interest of the government

The IRS may return property at any time if the property has not been sold. If the IRS decides to return your property, but it’s already sold, the IRS will give you the money received from the sale. You can file a request for return of seized money or money from the sale of seized property, generally up to 9 months after the seizure.