Internal Revenue Service agents seized six luxury cars owned by former Old Court Savings & Loan president Jeffrey A. Levitt and his wife Karol yesterday as part of the agency's effort to collect $1.67 million it claims the couple owes in taxes.

On Wednesday, the IRS towed away the Levitts' 1984 Bitter, a custom-made German luxury car whose base price is $43,900.

An IRS spokesman said the cars seized yesterday were a 1961 Corvette, a 1962 Rolls-Royce convertible, a 1980 Cadillac, a 1958 Mercedes-Benz, a 1956 Mercedes-Benz and a 1967 Ford Thunderbird.

Jeffrey Levitt was charged with the theft of $14.6 million belonging to Old Court and another thrift association. He and his wife also are defendants in a $200 million civil suit filed by Maryland.

Levitt has been sentenced to 18 months in jail and his wife to 15 weekends in jail on contempt of court charges violating a court-imposed spending limit issued in connection with the suit. Earlier this week, the Maryland Court of Appeals, the state's highest, allowed the couple to remain free while it decides whether it will hear an appeal on the contempt charges.

State prosecutors argued in a motion filed with the Maryland Court of Appeals yesterday that the decision to allow the couple to remain free rested solely with Circuit Court Judge Joseph H.H. Kaplan, who sentenced them to jail, regardless of the merits of the appeal.