Levy against Business funds?

If we have a levy come in against an customer personally and that customer is listed owner of business accounts also, can we attach the levy to those business accounts as well?

If the levy does not specifically indicate the names or EINs of those business accounts, then, no, you cannot. Only accounts in the name or tax id of the person are subject to the levy. I believe a Sole Proprietorship in the customer's name would be subject.

The "businesses." Corporations, partnerships, LLC's, sole proprietorships? If the latter, is the individual named in the levy the owner or just an authorized signer?

Please do not rely solely on TIN's in making these decisions. They are obtained by bank employees and are oftentimes incorrect.

These were old accounts, back before CIP but we found on our state's business search that the business was a registered corporation so we can't attach to the business funds. Thanks for the help.