My husband gets a 1099 and each year he owes taxes we are filing separet returns and his name is not on the land can a lean be put on the land if he don't pay the IRS just because we are married.
Yes, a lien can be placed on your joint property. I recommend contacting a tax attorney to help you resolve this. I have assisted many clients in similar situations.
Andrew B Gordon is a CPA and attorney licensed to practice law in Illinois. The information provided here is for educational purposes only and is not intended as legal advice for a particular matter. This response does not create any attorney-client relationship with the author. For specific advice about your particular situation, please consult an attorney.
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In general, the answer should be no because (a) it appears that you aren't personally liable for any of the taxes since it appears that you did not file a joint return for the years that gave rise to the unpaid taxes, and (b) it appears that he has no ownership interest in the land since you say his name is not on the land (presumably you mean he's not on the deed), and Alabama is not a community property state which means he should not have an interest in the land simply because you're married either.
If any of the assumptions I've made are wrong, particularly whether you filed a joint return with your husband for at least one of the years for which there are unpaid taxes, then my answer could change.
Basically, until your husband gets his tax matters cleaned up, you and he should maintain separate ownership of valuable assets, like a home, real estate, or bank accounts, and should file separate returns using the filing status "married filing separately."
I would strongly urge you to consult with a competent local tax professional to get a better answer that you can rely on. Please do not just rely on answers you get for free online from people whom you do not know and whom you haven't retained to advise you. In other words, don't take candy from strangers.
My answer does not constitute legal advice and may not be relied upon by anyone for any purpose and does not constitute an attorney/client relationship or an offer to form such a relationship. This disclaimer is intended to be fully compliant with the requirements of Treasury Department Circular 230 and the terms thereof are fully incorporated by reference. If you wish to consult with me please contact me at dana@nytaxcounsel or visit my website at www.nytaxcounsel.com
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According to your question, the land is titled in your name, and not your husband's. Additionally, you've stated that you file as married filing separately for every year that he has owed taxes.
The I.R.S. can not place a lien on land which is not titled in his name, so long as the tax debt is only in his name. If it's a jointly owed tax debt, then the I.R.S. can place liens on property that is owned by both of you jointly, or by either of you individually. However, with the tax debt being only in his name, the I.R.S. can only place liens on property which is titled in his name either jointly or individually.
Your husband may wish to speak with a tax attorney regarding resolving his federal debts. If an installment agreement or other form of resolution can be reached, then this will prevent the I.R.S. from being able to enter levies and garnishments against him. Otherwise, if he does not work with the I.R.S. to resolve these debts, then they will move forward with levying bank accounts in his name and garnishing his wages.
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