The IRS can use the power of a levy to seize your assets in response to non-payment of back taxes.
If your property has been seized by the IRS, you have major IRS issues and major stress in your life.
You'll see that it is not an easy task to get an asset back once it has been seized.
The intention of the IRS is to sell your assets and use the proceeds from the sale to settle your tax debt.
The best way to get a release of your assets is to pay the tax bill in full, as well as all the penalties that have been assessed and interest that accrued.
Consider one of the following if this isn't a viable solution:

• You can request an appeal with the head of the IRS unit filing the levy through a phone conference.
  
• If your health or welfare is adversely affected, you can qualify for financial hardship.
  
• If you have no assets worth seizing and your current income barely sustains you, you can be "temporarily uncollectible".
  
• Put out a substitute collateral or a bond that's equal in value to the seized property.
  
• File for bankruptcy.
  This stops further action by the IRS.
  
• The value of the property seized is worth more than the taxes owed.
  Part of the seized assets could be returned.
  
• Your tax bill is no longer valid.
  The statute of limitations on the collection of the tax bill has expired.
  This is normally ten years.
  
• If the property is needed for you to operate in business and earn money, show that the release of your property will facilitate collection.
  
• Negotiate an installment agreement: This is a plan that allows you to pay your tax liability in monthly payments.
  
• Submit an Offer in Compromise: This is an agreement between you and the IRS that solves your tax liability.
  

The point is that you should not just stand there doing nothing while the IRS seizes your properties.
There is almost always a better way to address your IRS issues than letting your properties go on an IRS levy.