Legal Question in Tax Law in Delaware


taxpayer files US 1040 as married filing separately.

taxpayer has amount due government and not able to pay.

can government file tax lein on real estate owned jointly with wife?

Asked on 6/19/05, 7:49 am

1 Answer from Attorneys

Ronald Cappuccio Ronald J. Cappuccio, J.D., LL.M.(Tax)

Re: lein

Yes. the IRS can file a Federal Tax Lien for taxes owed by the husband on property jointly owned with his wife. If it is a Tenancies by the Entireties State, such as NJ, the IRS cannot execute on the lien until the property is sold or unless the wife dies and the property passes to the husband.

I have more information on tax collections and levies on my website at

Read more
Answered on 6/19/05, 5:40 pm

Related Questions & Answers

More Tax and Taxation Law questions and answers in Delaware