1994 taxes

Hi, I went to my check bank account online on friday oct. 28, 2011, and my account said $0.00, All of my accounts said $0.00. I immediatley called the bank expecting to hear that my account was hacked. But the woman told me i had a levy placed on my account! I asked by whom! She said I will give you a number you can call. I called and the woman said that the irs had placed a levy on my bank accounts. I said how is this possible I don't owe any money, I haven't made enough money to file my taxes in over 20 years! I told her, I have a twelve year old son and that is all the money I have to my name. She said let me give you a number to the IRS agency who placed the levy. Called the IRS... I receive a call back, at 1:55pm and I finally got to speak to an agent. I asked him to please help me my bank account has been levied erroneously, I have nothing to live on. He asked for my SSN, and said they have levied my bank account because I had a cosmetology license/business license in 1994. I said yes it was still in effect but I didn't work in 1993 due to health problems. My mother kept paying the license fees thinking I would be able to come back and cut hair. Unfortunately I never have been able to do it. I worked a couple of office jobs as a matter of fact I have lived below poverty level and any time I went to file after calculating the book would say you do not met the amount to have to file your taxes. I lived with someone over 10 years, and we had a child and I live on his child support payments which are not taxable. I have a room mate who helps with any extra's. I was declined from getting SSI because, I had thrown away all of the prescribition bottles to prove my case, is what the ssi case manager said. I never filed again. I received an inheirtance when my father passed away and have frugally lived off of that for the past 3 1/2 years because my son's father has not been able to pay me child support! How can the IRS try and collect money from taxes that I do not owe, and that I have never owed?
How can they place a bank levy on my bank account for a debt they are alledging was 18 years ago???? Please advise, I was told to send in tax forms from 1994-1998. I don't have any tax forms because I didn't owe. I called the one place I remembered the name of and the number was to someones home. So obviously they went out of business. I am so afraid my son and I will have to live on the street if they don't release my bank account.