Can the irs lien a house that is in my wifes name only for a tax debt owed long before we were married?
2 attorney answers
No. The IRS cannot put a lien on a house that is not in your name. The IRS cannot put a lien on your wife's separate property for a tax debt that you owe from before your marriage.
She should keep the property she owns separate from you. Since your name is not on the deed to the house, the federal tax liens for your taxes won't attach to the house and the IRS will not be able to levy on the house. Banks accounts are the same: so long as your name isn't on an account, the IRS can't touch it to collect on your tax debts.
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.