Need to find out about tax lien on home.Taxes owed are by husband. Home is only in wifes name,is she liable?

My son owes back taxes, before getting married. IRS has put a tax lien on a commercial property as well as their home. Commercial property is in both of their names.The home is only in the wifes name, IRS has put a lien on this property as well, can they do this? even if it is my son who owes the taxes. They have tried to negotiate a settlement with the IRS and have been unsucessful. They want to get a home equity loan to pay off the taxes owed but can't because of lien on their home. Any ideas how to resolve this situation.

Public Comments

Pay off the debt. Think about it for a sec, if your son was to get a divorce wouldn't he claim that the house is half his? Wouldn't the court agree, that marital property is split? Well that means that the house is 1/2 his now, so its HIS asset, and the IRS is kinda in the business of collecting what its due from people who have assets.
Seek legal help. I have heard of the IRS being able to do things like that since it is a way of "hiding" assets that are your sons. Since they are married her debt is his and his is hers. Go to a tax attorney asap.
That is a sticky situation and they need to consult a tax professional about it. Meanwhile, if they are in a community property state, then that house is both of theirs regardless of whose name is on the deed. AZ, CA, ID, LA,NV,TX,WA,WI are all community property states.
First - I'm NOT an attorney - I'm a CPA. Second - this is much too important for your son to not seek professional advice. You don't say whether they live in a community property state. However, HIS debt prior to marriage is NOT her debt. Only if they filed a joint return which created the debt are they both jointly liable. If the IRS put a lien on the home as well as the jointly owned property, perhaps it was a mistake or perhaps it is as a result of a recent(after marriage) jointly filed tax return. Regardless, do not rely on what you read on this message board - your son and his wife need a professional to work on this for them. The IRS CAN and does release liens IF it is going to get them the back taxes they are due! Good Luck! http://www.TaxEfilers.com
IRS does not normally file a Notice of Federal Tax Lien against specific property. It files a Notice of Federal Tax Lien which states that it attaches to all property or rights to property owned by the taxpayer. The actual form includes the taxpayers name and address. The address does not suggest that it attaches to property at that address--think what the situation would be if the person lived in a rented apartment. My guess is that the problem with getting a home equity loan is probably more related to their ability to repay than the lien itself. I am an enrolled agent, a tax specialist licensed by the US Treasury Department to represent taxpayers (along with attorneys and CPAs) and specialize in clients who have substantial outstanding tax liabilities, lien problems or long periods of failing to file returns. If you would like some additional information outside this forum, you can send me email through my profile.