the paperwork to the debtor as un-processable, and can then levy or garnish her property. Effect of a request for innocent spouse relief on an IRS levy Internal Revenue Code section 6015(e)(1)(B) prohibits the IRS from levying taxpayers who have a pending claim for innocent spouse relief. See also Taxation in the United States Notes External links IRS Appeals - Resolving Tax Disputes Official IRS Appeals Office Website Taxation in the United States