Answer:
Section 3413(d) of the RFPA says:
(d) Disclosure pursuant to Federal statute or rule promulgated thereunder Nothing in this chapter shall authorize the withholding of financial records or information required to be reported in accordance with any Federal statute or rule promulgated thereunder.
Since there are federal statutes and rules that require you to file a timely response to an IRS levy, the information you disclose pursuant to the levy statute would fall under this exception to the RFPA. In addition, there is an exception to the RFPA for information requests that are covered by procedures under Title 26 of the United States Code. That is the Internal Revenue Code, and levies are covered under it.
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