Is there a way to construct this scenario with me not involved. This is in Florida...
The problem with what you propose is 1) you already an ownership interest the house and 2) the lien has already attached to your interest in the house. You might get the lien released from your wife's interest in the house, but that won't allow you to convey your interest in the house to her - clear of the IRS lien.
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I agree with Attorney Smith, if you are already an owner of the property then the IRS will not allow you to transfer your share to your wife. If she buys you out at fair market value then the IRS will take the proceeds up to the amount of your liability. If you are not an owner in the property now then she can buy anything she wants as long as she can get approved for a loan without you.
If your wife was granted Innocent Spouse relief she should double check her agreement to ensure that she did not agree to a collateral agreement regarding the sale of any property you own together. I have had clients in the past who have been granted Innocent Spouse by the IRS but had to agree to turn over the proceeds on the sale of any property that was jointly owned. If by Innocent Spouse you mean that you did not file a joint return, then this would not apply.
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Your question does not provide all of the information necessary to give a complete response. As indicated by the previous attorneys if you and your wife filed a joint income tax return than your wife would need to be granted innocent spouse relief by the IRS in order for her to be relieved of the liability on the joint income tax return. If you filed separate tax returns and you are the only one with a tax liability than your wife can purchase property solely in her name and not be affected by your tax liability. However, if you give your wife the money to purchase the house the IRS can argue that she is your alter ego or nominee and may be able to issue a lien against her in this manner. I recommend that you meet with a qualified tax attorney to review your case in more detail.
The provided information does not constitute or create an attorney client relationship.