I have a client who received a notice to levy.  We filed an amended return in June two weeks after filing the original return due to receiving an amended K-1 from a trust which results in a refund  not a bill for $7,000. Can't get through to anyone to explain.   I have prepared a form 12153 today Request for a Collection Due Process.  Does anyone know if the IRS has stopped any collections because of the backlog?