Having taxes owed and being on a payment plan for the taxes owed is Not a Levy by the IRS.
See this IRS website - https://www.irs.gov/businesses/small-businesses-self-employed/what-is-a-levy
A levy is a legal seizure of your property to satisfy a tax debt. Levies are different from liens. A lien is a legal claim against property to secure payment of the tax debt, while a levy actually takes the property to satisfy the tax debt.
