Property Settlement and Tax Lien

[momxthree]

What is the name of your state? Louisiana

AFTER the divorce property was not settled right away (first mistake). Ex has choosen NOT to file personal income taxes since the divorce. There are now both Federal and State tax liens on the property. Both of our names are on the title. However, the liens are for years AFTER the end of the marriage.
According to the IRS 25.18.1.1 'Federal tax is assessed and collected based upon a taxpayer's state created rights and interest in property'
LA is a community property state. LA Civil Code ART 2357 states that 'a separate obligation incurred proir to and during the marriage can be satisfied after the termination of the marriage with maritial property' However, a separate obligation incurred AFTER the termination of the marriage cannot be satisfied with maritial property.
Okay, so I KNOW that the IRS cannot take my 1/2 of the equity however, I also have a judgement for child support arrears that are to be taken out of HIS 1/2 of the equity. Will the IRS care about the judgement for child support arrears?
And... can I refinance the property in my name but only take my 1/2 of the equity?

 

[abezon]

Ask your divorce lawyer. If you don't have one, get one. You need to have someone deal with the IRS to get them to agree in writing that they have no claim on your portion of the property.

 

[momxthree]

I know that they can't touch mine...

I have a divorce attorney and I know that the IRS cannot take my equity. I've already spoken with them about that. I am currently working on a letter to them based on publication 783, asking for a discharge. My question is whether or not the Child Support judgements will come BEFORE the IRS liens.