Levy on Rental Property- Tenant rights

[Kelly345]

What is the name of your state? Florida

My landlord recieved a levy on the rental property I currently reside at. I was also sent a notice of levy against my landlord. The IRS states I need to make all rental payments to them. I am on a month to month lease. My origal contract with the landlord held $1500 as a security and last month rent. I want to end the lease and use the $1500 the landlord has as my last month rent. The IRS states that I am obligated to pay them, that I would have to request the security deposit from my landlord and too bad if he did not give it back. Since the origal agreement with the landlord was to use that money as last month rent, doesn't that override the IRS?

What legality does the IRS have to come after me for $.