Is the LLC paying wages to the taxpayer?  If so, then it's a wage garnishment.  Otherwise, some of this depends on state law.  IRS may not be able to force the LLC to make a distribution, but it may be able to seize the entire LLC and anything it owns, including its bank account. 

An ounce of prevention (negotiate with IRS; request a Collection Due Process hearing) would have been better than the pounding headache now created.