IRS Form 668-A is a one-time levy that attaches only to the property and rights to property that the third party holds for the taxpayer at the precise moment the levy is served. It does not capture future deposits or future payments. This is why the IRS will often issue multiple Form 668-A levies over time to a bank if the initial levy does not fully satisfy the tax liability.  This form is used to levy bank accounts and business receivables, as well as other non-wage assets