IRS tax liens
can the IRS file a tax lien on a minor under 18 years old. i was the guardian for a minor and the minor has a tax liabilty with the IRS thru no fault of her own. can the irs file a lien on the 16 year old minor? can the irs file a lien on me as the financial guardian...thanks
Asked on 10/20/05, 7:11 pm
1 Answer from Attorneys
Burton Haynes
Burton J. Haynes, P.C.
Re: IRS tax liens
The IRS can file a lien against "the taxpayer." If a minor has a tax liability, the minor is the taxpayer, and the lien can attach to all property of the taxpayer, wherever situated. Age is irrelevant. A guardian is a mere representative or fiduciary. So a lien for taxes of the minor would not reach the personal assets of the guardian.
Answered on 10/21/05, 6:57 am
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