Hello and thank you for using Just AnswerUnfortunately, if you and your spouse have a joint account they will levy the money from the account and will not calculate any portion that may only belong to your spouse.If your spouse had an account in only their name then they could not levy that (provided your psouse did not have an association with the business).If a bank account is levied, it only reaches money in the account when the levy is served. It does not reach money deposited later unlike a levy on wages which is continuous until the debt is paid.A levy on the wages is covered by an exempt amount, a bank account levy is not covered by that and the entire account can be requested if the debt is high enough to do that.You can call the number on the notice if you disagree that you owe the amount. You could request a Collection Due Process Hearing. Use this link and see if you are still within the window to requesthttp://www.irs.gov/individuals/article/0,,id=160778,00.htmlIf you are it will stop the levy for a time perhaps. I know this is no promise but it is basically your best chance for now.Thnak you in advance for clicking ACCEPT.