![]() ![]() If you refuse, a court order must be issued, requiring the box to be forced open and the contents impounded. ![]() The IRS then requests that you open the box in the presence of its representatives. ![]() However, they can serve a Levy or Notice of Seizure requiring us to freeze the box. For specific information, you are encouraged to consult your legal professional.Ī: IRS representatives cannot arbitrarily gain access to your box. No part is intended to provide legal advice. These questions and answers are intended to provide general information. Please contact our New Accounts Department for box availability and annual fees. ![]() Citizens State Bank offers safe deposit boxes for your convenience and to help protect your irreplaceable items. ![]()
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