IRS tax Lien

[cburns14]

What is the name of your state (only U.S. law)? Tennessee
I am trying to purchase a for sale by owner home and there is a fairly large IRS lien against it. The current owner says she has talked to an atty and they told her she was not liable for it... The lien was just placed on the home in 2012 but the largest portion of the back tax is from 1994-1998. She did not work at the time, the income was her husbands but they filed a joint return. He is deceased. Is she liable? If not, who should I recommend she talk to to resolve this? Atty... CPA... She is currently making $8.00/hr and cannot afford much so I want to direct her to the correct person. Any advice would be appreciated!

 

[LdiJ]

What is the name of your state (only U.S. law)? Tennessee
I am trying to purchase a for sale by owner home and there is a fairly large IRS lien against it. The current owner says she has talked to an atty and they told her she was not liable for it... The lien was just placed on the home in 2012 but the largest portion of the back tax is from 1994-1998. She did not work at the time, the income was her husbands but they filed a joint return. He is deceased. Is she liable? If not, who should I recommend she talk to to resolve this? Atty... CPA... She is currently making $8.00/hr and cannot afford much so I want to direct her to the correct person. Any advice would be appreciated!

She is absolutely liable. It is was a joint return. The IRS has a lien against the house and they are not going to release that lien unless they get paid what is owed or the entire proceeds if the amount owed is higher than the proceeds. Since the lien just went on it in 2012 obviously it is still within the statute of limitations as well, because obviously something was being paid against the debt up until a year or so before the lien got placed.

She might be eligible for innocent spouse relief depending on circumstances, but that is a very long drawn out process and is fairly rare.