How do you resolve a bank account levy with the IRS?

You pay the underlying assessment.

If they already went to levy an account, you may even be past the time you can protest.

If you ignore them long enough...THEY DO NOT go away!

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In my case, I didnt.

They took all the money out of 2 of my accounts. I contacted them and am working to file my back taxes. My CPA says after I do so, I will get a refund of the excess.

A levy is a 1 time thing. They did it to my account and I have since put money back in the account and they dont automatically get it unless they happen to do another levy. And they probably wont because I am not running from them anymore !

LOL