What is the name of your state (only U.S. law)? California

I received 2 legal order LTS charges in my account bringing my account down to a zero balance and overdraft fees. I called the bank and they told me it's a levy by the IRS. I do owe money, but I have a letter and have called twice in the past to confirm that I have been placed on "non-collectible status" since I cannot afford to pay right now - was unemployed, recently got a new job. Could there have been a mistake? What are my rights?