SSRN features an article regarding the policy implications of federal tax liens against property jointly held property. The article addresses the balance between the federal government's legitimate revenue interest and the non-delinquent owner's right to hold their property free from encumbrances. The article further discusses federalism concerns, since the ownership is formed under state law.
See Steve R. Johnson, "Fog, Fairness, and the Federal Fisc: Tenancy-by-the-Entireties Interests and Federal Tax Liens," SSRN.com (Aug. 20, 2011).
Posted by Adam Bair, Associate Editor, Wealth Strategies Journal
See Steve R. Johnson, "Fog, Fairness, and the Federal Fisc: Tenancy-by-the-Entireties Interests and Federal Tax Liens," SSRN.com (Aug. 20, 2011).
Posted by Adam Bair, Associate Editor, Wealth Strategies Journal
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