Federal Tax Lien

[deeter]

Maybe but maybe not. How was the property titled? Tenants in Common or JTWRS?

My deed does not show either of these. It has my mom's name "an unmarried woman" and my husbands name and mine "husband and wife" Nothing else.

 

[tranquility]

My deed does not show either of these. It has my mom's name "an unmarried woman" and my husbands name and mine "husband and wife" Nothing else.

Without specific wording on the deed indicating a right of suvivorship, mom's portion will pass by intestate succession. I would suspect the brother's rights might be more of 1/4 than 1/6. (1/2 of 1/2 and not 1/3 of 1/2.)

 

[deeter]

Without specific wording on the deed indicating a right of suvivorship, mom's portion will pass by intestate succession. I would suspect the brother's rights might be more of 1/4 than 1/6. (1/2 of 1/2 and not 1/3 of 1/2.)

That's what I figured.

But, wouldn't I inherit half of my mom's half of the house since we are both heirs? My mom owned 50% and my husband and I together owned 50%. That is where I was coming up with that amount (1/4) for him.

 

[tranquility]

I agree it is 1/4. Previously you wrote:

But, it looks like worst case will be we will have to pay 1/2 of 1/3, which would have been my brothers interest in the house through inheritance.

Using my powerful math skills, I might say 1/2 of 1/3 = 1/6.

 

[deeter]

I agree it is 1/4. Previously you wrote:

Using my powerful math skills, I might say 1/2 of 1/3 = 1/6.

I'm sorry, my mistake! That shows you how "powerful" MY math skills are and why I think we will hire an attorney!

Thanks for you help

 

[davew128]

I could see this being a mistake. I could see brother filing out information forms as "owning" the home even though it was other family members who owned it...and the IRS just going with that.

Sorry I don't see that happening especially since the lien would need to be recorded against the property at a local courthouse.

However, I disagree that the OP cannot address the issue with the IRS. She would be addressing it by asking the IRS why they have a lien against her home when she and her husband owe no back taxes.

The answer would be "Ma'am, we can't talk to you, the lien isn't against your ownership interest. She needs a POA as an immediate family member.

 

[LdiJ]

Sorry I don't see that happening especially since the lien would need to be recorded against the property at a local courthouse.

The answer would be "Ma'am, we can't talk to you, the lien isn't against your ownership interest. She needs a POA as an immediate family member.

Its got to be an error of some sort, because brother was NOT on the deed in 2010. Mom was still alive at that point.

 

[tranquility]

Its got to be an error of some sort, because brother was NOT on the deed in 2010. Mom was still alive at that point.

Pretend it IS an error. How would you fix it?

The IRS clearly believed for some reason the brother had ownership rights to the property. We all know they are not infallible, but they are rarely random. I think there may have been a general lien against the brother in 2010 that fell to apply to the property when he got into the chain of title. In the chain legally on mom's death and on the chain informationally with the warranty deed given to OP with no consideration.

 

[davew128]

I agree with this. In my experience with Revenue Officers, they are VERY thorough and meticulous when searching for assets to place a lien on.