回复：请问 Release of levy 是什么意思？

應該是 Release From Levy
基本上這是一種情況是是當您欠稅時，國稅局對於您的不動產交易所得(或是不動產本身)進行假扣押，所以銀行會凍結這筆交易所得，(如果交易已經達成)直到您交納所有欠稅後，國稅局才會"Release From Levy"，也就是說您才能取得所有剩餘的款項或是出售該不動產

如果您看不懂老貓說什麼，沒有關係
這裡有一個較佳的說明

RELEASE FROM LIEN\LEVY

Generally, the policy on funds attached by bank levy is to deny a request for the release of any funds until the outstanding balance has been satisfied. However, a couple of factors can be considered:

PERSONAL TAX ISSUES - If a "substantiated hardship" exists, a partial release of funds may be negotiated. Full releases are rarely approved.

BUSINESS TAX ISSUES - If an imposed levy would cause the taxpayer to miss a payroll or tax deposits, or some other similar hardship exists, negotiating a partial release may be possible. The taxpayer will be asked to provide documentation to support the hardship request. Full releases for businesses are also very rare.
by:
Law Offices Of Michael D. Daniels

資料來源
http://www.michaelddaniels.com/release_from_levy.htm

http://www.michaelddaniels.com/release_from_levy.htm