Federal District Court Holds that IRS Lien on Jointly-Owned Property Only Encumbers the Tax Debtor’s Interest in the Property

A federal district court has held in Dase v. IRS, 124 AFTR 2019-5281 that jointly-owned property subject to an IRS lien against one of the joint owners only encumbered the tax debtor’s interest in the property. Legal Background:  A person’s failure to pay any tax after the IRS makes demand for payment automatically creates a…