Situation: A husband who was the wage earner died at 53. There was a large tax debt due to a business bankrupcy. The wife settled with the IRS at a reduced amount - she used her husband's small life insurance policy. However, the IRS kept the tax lien against the deceased husband. When the wife reaches retirement age, she will not have enough quarters to collect Social Security, so she will need to collect her husband's social security.
Question: Will the tax liability against the deceased husband affect the wife's ability to collect his social security?