No. They cannot go after property that is not in your name. However, the Notice of Intent to Levy you are describing is serious in nature. I would recommend you seek the help of an Oregon licensed tax attorney to help you solve your issues with the IRS. If you say you do not owe the taxes this attorney may be able to help you get rid of the balance due!
I agree with my colleague. The IRS does not have a claim against your mother's property until she passes away. It might be prudent for her to put the property into a trust or take some other action to withhold it from you until you get your tax problems cleared up.
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No. The IRS cannot take your mother's assets. However your mother should change her estate plan to leave her assets for you in trust, not outright, with a trustee who is friendly to you. Also, you are about to get in a world of hurt with the IRS. You should hire an experienced tax lawyer right now, whether in Oregon or in elsewhere You may have already lost some of your rights to challenge the deficiency, e.g., a CDP hearing. Don't delay further!!!! We would have to read copies of all of the notices you have received from the IRS and the related tax returns.