If you dispute the tax levy, you do have rights during the IRS collection process. You will need to fill out and send the IRS Form 12153, Request for A Collection Due Process Hearing.
Requesting a collection due process hearing must be done within 30 days after receiving notice of a tax levy being served against your property. You will be filing your appeal with the Office of Appeals. Here is a sampling of some of the issues you may discuss at the Collection Due Process Hearing: