Yes they can. Likely what will happen is that your share of the proceeds from the property being sold will be taken by the IRS with the remaining portion going to your brother. If you would like the lien removed, you should speak to a tax attorney.
This answer does not establish an attorney-client relationship, Moreover, this attorney is Licensed to practiced law ONLY in LOUISIANA and answers to questions from other jurisdictions or states are meant to provide only general information. Users should contact a local attorney in their jurisdiction or state.
The IRS can put a lien on any real estate that you own, even if it is jointly with a friend or relative. I suggest if you are going to have joint real estate that you have your attorney set up a limited liability company to own the property. The lien will not apply against the property itself, and you should be able to transfer it.
Before you do anything, you should contact a good tax attorney to discuss this.
If you do not like this answer or disagree, please look at one of the other answers provided. It is not necessary for you to try prove this answer is "wrong" or something with which you do not agree. This is a free service for you based on limited facts. Nevertheless, many times you need to consult an attorney with the details to get actual advice specific to your concerns. Do not put too many details in your questions or comments because this makes the information public and could hurt you. Government Regulations contained in IRS Circular 230 regulate written communications about Federal tax matters, including e-mail, between us and our clients. This is another attempt by the government to limit your rights and to extend the control of government over individuals and businesses. Nevertheless, such communications are either opinions or other written communications. This is not an opinion. It is other written communication and was not written to be relied upon, by itself, to avoid any tax penalties. In order to receive assurances of protection from tax penalties from a written communication, you should get an opinion letter. If you would like to discuss an opinion letter relating to any matter, please contact me and I will explain what is involved and what it will cost.
Yes, the IRS can put a lien on any and all property you have an interest in. The lien will likely need to be removed before a buyer will be able/willing to purchase the property. Depending on all facts you may wish to address the matter with an attorney not also representing your brother.
Answer provided is for informational purposes only. It is not intended to create an attorney client relationship, nor is it intended as legal advice.