Although a lien is a serious problem, it does not pose the immediate threat that a levy does. A levy ensures that any entity responsible for providing the taxpayer in question with funds of any kind send those funds to the respective taxing authority instead of the taxpayer. Employers, banks, and any other applicable parties will receive Levy Notices, indicating the aforementioned distribution of payments to a respective taxing authority. Once a debt is paid in full, the levy will release. There are some exceptions to this rule, and it is possible to release a levy before a debt is paid in full.