IRS Code 6334 appears to list a number of types of income that are exempt from IRS levy. Why does that seem to conflict with other information on BankersOnline?

https://www.bankersonline.com/qa/does-irs-tax-levy-apply-protected-funds

https://www.bankersonline.com/qa/irs-levy-account-wdirect-deposit-ss

6332 (c) Special rule for banks

Any bank (as defined in section 408(n)) shall surrender (subject to an attachment or execution under judicial process) any deposits (including interest thereon) in such bank only after 21 days after service of levy.

That is why you hold the funds for 21 days - the taxpayer can deal with the IRS - it is not the bank's duty to determine if amounts in the account are exempt or not.

That makes sense. Thank you!