marriage, self employment, and tax problems

i am about to get married. i am in the state of texas. i also own a home, which still has a mortgage for the next 15 yrs, and it is solely in my maiden name (was married before). my fiance has some pretty severe tax liabilities that have not been settled with the irs. since the home was obtained and kept by me before this upcoming marriage and if i keep (i can, can't i?) the house in my maiden name, is there anything the irs can do, such as "take" my home due to his tax liabilities?? if i put the mortgage in my married name will this change anything as far as his problems are concerned? i didnt think they could do anything since a mortgage is still owing on the house and not legally mine yet. is this correct? this is the only "valuable" thing i own/pay for that the irs might be interested in. do they have any rights to anything with my name on it if we get married for debts accured before the marriage?
ALSO, we are in business together, a partnership. we have a small business checking account, with both our names connected to it. can the irs levy/garnish this account since my name is on it also to satisfy a personal debt? if i put my married name on the account, or any bank account thereafter, can they levy/garnish it? his debts are totally personal liabilities, no business liabilities. should i open a regular account to handle business with just my name on it so he won't be connected to any account? he has no personal bank accounts at this time. we are a very small business and only made 38k, before deductions, last year together!! and we have no assets other than this home and his old work truck. what does a "poor" person(s) do in this instance?
hope all this is not too confusing and really hope someone can legally answer these questions for me. sorry about the long-windedness of this thing. this seems to be a great site. thanks!

IF I KEEP (I CAN, CAN'T I?) THE HOUSE IN MY MAIDEN NAME, IS THERE ANYTHING THE IRS CAN DO, SUCH AS "TAKE" MY HOME DUE TO HIS TAX LIABILITIES? IF I PUT THE MORTGAGE IN MY MARRIED NAME WILL THIS CHANGE ANYTHING AS FAR AS HIS PROBLEMS ARE CONCERNED?

It does not matter whether you leave the house in your maiden name or put it in your married name. In either case, your portion of the property under Texas marital property law is not subject to IRS collection procedures for his past income tax debt. However, by paying the mortgage with community property (income either of you earn), he could get ownership rights to a portion of the house. So find out how to be sure to keep the ownership of the entire property under Texas marital law.

I DIDNT THINK THEY COULD DO ANYTHING SINCE A MORTGAGE IS STILL OWING ON THE HOUSE AND NOT LEGALLY MINE YET. IS THIS CORRECT?
That would not be a factor. If they could attach the house, which they probably can not if you handle this correctly (see above), the fact that there is a mortgage would not prevent them from taking the house.

DO THEY HAVE ANY RIGHTS TO ANYTHING WITH MY NAME ON IT IF WE GET MARRIED FOR DEBTS ACCURED BEFORE THE MARRIAGE?
No, they do not.

ALSO, WE ARE IN BUSINESS TOGETHER, A PARTNERSHIP. WE HAVE A SMALL BUSINESS CHECKING ACCOUNT, WITH BOTH OUR NAMES CONNECTED TO IT. CAN THE IRS LEVY/GARNISH THIS ACCOUNT SINCE MY NAME IS ON IT ALSO TO SATISFY A PERSONAL DEBT?
Yes they can.

IF I PUT MY MARRIED NAME ON THE ACCOUNT, OR ANY BANK ACCOUNT THEREAFTER, CAN THEY LEVY/GARNISH IT? HIS DEBTS ARE TOTALLY PERSONAL LIABILITIES, NO BUSINESS LIABILITIES. SHOULD I OPEN A REGULAR ACCOUNT TO HANDLE BUSINESS WITH JUST MY NAME ON IT SO HE WON'T BE CONNECTED TO ANY ACCOUNT?
If you convert an account, that he has an interest in to your name in order to avoid the IRS, they can still get at the account.



WE ARE A VERY SMALL BUSINESS AND ONLY MADE 38K, BEFORE DEDUCTIONS, LAST YEAR TOGETHER!! AND WE HAVE NO ASSETS OTHER THAN THIS HOME AND HIS OLD WORK TRUCK. WHAT DOES A "POOR" PERSON(S) DO IN THIS INSTANCE?
A poor person or a rich one in this kind of situation, hires a CPA or tax attorney to advise them on how to set up the property and business. That may cost you a few hundred dollars or more, but it could save your house and your business because if you handle this right, you should be OK, but if you handle it wrong, you could lose big. And the rules here are a bit technical, they must be tailored to your situation, and it is not the kind of thing that you can work out on the Internt.

thanks for your quick and insightful reply!

You're welcome. I hope it helps a little.

another post

hope you don't mind i posted another question for you separately from this one. thanks.