I have a CD account in the bank. IRS put hold on it for tax return without any notification. I suspect that I am a victim to fraud information about me and that I am not complying with the tax laws.
To my knowledge personal accounts should be secured by banks. The bank also made same mistake sending a notice to my brother believing he is me.
They sent a notice to my brother, living in USA, believing he is me.
I am a non-US citizen.
I never lived in USA.
What can I do to refund the money
I have SSN not permitted to work in USA.

The IRS can put a lien or hold on your bank without any notice.

You will have to deal with the IRS and prove to them you don't owe taxes.