Can the IRS seize or levy a taxpayer’s property without advance notice?
Yes, but it unusual. For it to occur, the IRS must believe it would be in jeopardy if it did not act quickly and without notice. Jeopardy assessment taxpayers automatically have the right to IRS administrative review and judicial appeal. However, the lien or levy will remain in force pending its income. A jeopardy assessment would occur, for instance, if the IRS suspects you of transferring assets or of planning to take your money out of the country.
