Sunday, February 19, 2012

High Court Declines To Hear Appeal Of Innocent Wife Who Lost Home Over Tax-Delinquent Hubby's IRS Lien; Still Gets To Split Proceeds From Forced Sale

Lexology reports:

  • The Supreme Court of the United States recently denied the taxpayer's petition for certiorari in United States v. Barczyk, 6th Cir. No. 10-1498 (Aug. 18, 2011) cert denied (Jan. 17, 2012).

  • In Barczyk, the Sixth Circuit upheld the lower court's order allowing the United States to foreclose on its tax lien and sell real property Deborah Barczyk owned with her tax-delinquent husband as tenants by the entirety. The Court of Appeals ordered an equal distribution of the sale proceeds, to the Internal Revenue Service and to Deborah Barczyk, applying the presumption that Deborah Barczyk and her husband had equal interests in the marital home.

For more, see Tax Court reaffirms that a tax lien attaches to property held in tenancy by the entireties: United States v. Barczyk (may require subscription; if no subscription, GO HERE; or TRY HERE - then click the appropriate link).

For the Federal appeals court ruling that was allowed to stand, see United States v. Barczyk, No. 10-1498 (6th Cir. Aug. 18, 2011).

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