Are you working on the 2017 return?Do you know how much of what IRS levied was taxes and how much was penalty/interest?

Yes, working on 2017. No, taxpayer’s IRS account shows total payment amount and tax year applied to. 

I wouldnt include any of that levied money on the return....just get the return filed. That will replace the return that IRS filed for them and the levied amount will already be credited on his account, if its too much, you'll get the difference refunded.