With this serious situation you need an attorney. Use the Avvo search tool to find an attorney. https://www.avvo.com/find-a-lawyer

They must file a lawsuit, win, and get a judgment. Then they can levy bank accounts. The can not levy the IRS.

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The assets of the estate are subject to the debts of the decedent.

Consult with experienced consumer protection attorneys in the state where this occurred.

Most likely you are entitled to a full or a partial refund.

Courts are generally willing to listen to legitimate reasoning (with proof) so no file will be initiated.

Initiate fee dispute arbitration or a lawsuit.

If you are referring to an attorney fee retainer on an hourly case, yes, the unused amount is refunded.

Some attorneys may wait to get paid. Use the Avvo search tool to find an attorney. https://www.avvo.com/find-a-lawyer

Initiate fee dispute arbitration or file a lawsuit.