The US will not tax your inheritance from your Canadian mother, whether you are a US citizen or just a US permanent resident. However, make sure that you file form 3520 report of nontaxable inheritance from a foreigner or you could be subject to 25% (of value which you inherited) penalty solely for failing to file your NON TAXABLE INHERITANCE.
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Where your wife was not a US resident nor US citizen, during these year(s) , which she earned or acquired the $270,000 of non-US source proceeds; there is no US tax exposure for this amount. Where she later becomes the US resident, there is no tax issues preventing her from bringing her $270,000 and depositing it into a new US bank account. Where both you and your wife have signature authority over this new account, it could be perceived as a gift from her to you of one half of the value;...
Does have the right to levy on any property which is in your name in order to collect back taxes which you owe it to the IRS. You can contact your local IRS office and request that your tax debt be classified as hardship, since collection of the tax could impact your ability to exist. I hope this helps you. Very truly yours Ronald A. Marini, Esquire www.taxaid.us