It is almost certainly incorrect to put an amount in the IRS levy box. If the IRS did not take money directly from your IRA, it is not a levy and does not qualify for the levy exception to the early distribution penalty.
It is extremely unusual for the levy exception to be correct on a Form 5329 because the payer would normally use code 2 to report a levy that occurred before you 59½, eliminating the need to report the levy exception yourself.
