Ok The IRS levied money which you had already paid, thus you paid twice as much tax to the IRS as you should have? Then you say it was corrected, but no refund.?What does corrected mean?
I think you may need to contact the IRS. What I am not understanding is: if the issue was corrected, do they still owe you money? No you can not deduct Federal Taxes.
If you have "extra" taxes paid into the IRS, you need to show them on your current tax return to get them refunded.
Go to Deductions and Credits, (choose what to work on) then scroll down until you find Estimates and Other Taxes Paid and enter the amount of the taxes that are being held by the IRS.
alternatively in search box, type "estimated tax payments" and select " jump to."
