How the count works
Under Treas. Reg. § 301.6332-3(c)(1), the bank surrenders levied deposits only after 21 calendar days after the date the levy is made, and then on the first business day after the holding period expires. The regulation’s own example: a levy served April 2 is paid over on April 24, the first business day after the holding period.
A levy served by certified mail is generally treated as made on the delivery date shown on the return receipt. That date is usually earlier than the day you notice the freeze.
Limits of this toolIt skips weekends but does not know bank holidays, and the IRS can ask the bank to extend the hold. Treat the result as an estimate and confirm with your bank and the IRS employee named on the levy.
Next: what the 21-day hold means and how to get the levy released.