₪₪₪ Is it considered tax evasion if you open another bank account after the IRS puts a levy on your first account?

My boss is in a lot of financial trouble which is trouble for me as well, but that is beside the point. Anyway, he owes 15k in back taxes and the IRS has put a levy on his main company bank account. He wants to open another under a different name, however I was wondering if this would be considered tax evasion.
Ok, I am not asking for personal advice on my situation I can take care of myself on that matter. Please stick to the question I asked not your own advice on my personal life please.
He wants to open it under his personal information or a family members personal information with their consent, and he is not on a payment plan. He wants to argue them, but waited to late to get a claim in.

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Category: IRS Problems

Viewing page#~Is it considered tax evasion if you open another bank account after the IRS puts a levy on your first account?