TAS received an inquiry from a local congressional office for a taxpayer whose bank account had been levied by the IRS after substitute tax returns had been filed on her behalf by the IRS. The taxpayer had received insurance money deposited into her account to repair her roof. The IRS levied her bank account, taking the money she desperately needed to repair her roof. Because of the hardship and the taxpayer’s current financial status, a TAS case advocate was able to request the IRS return the money so the taxpayer could get her roof repaired. After relieving the immediate hardship for the taxpayer, TAS assisted her with filing corrected returns, resulting in the reverse of the substitute tax assessments and a refund.