Hello,
If the IRS got a judgment against you for taxes, then the judgment stays on the books until they collect. If they have not gotten a judgment, the statute of limitations is 6 years. It sounds like they may have already gotten a judgment based on the amount. While the home is in your wife's name only, you have a marital interest in the home since you are married and in Florida you are legally entitled to an elective share.
I would suggest contacting a tax attorney who may be able to negotiate a reduced amount and get some of the penalties reduced or waived. Otherwise, they may attempt to collect on the lien by forcing a foreclosure on the property.
Thanks.
Matt
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From the IRS website.
Liens give us a legal claim to your property as security or payment for your tax debt. A Notice of Federal Tax Lien may be filed only after:
Once these requirements are met, a lien is created for the amount of your tax debt. By filing notice of this lien, your creditors are publicly notified that we have a claim against all your property, including property you acquire after the lien is filed. This notice is used by courts to establish priority in certain situations, such as bankruptcy proceedings or sales of real estate.
The lien attaches to all your property (such as your house or car) and to all your rights to property (such as your accounts receivable, if you are a business).
So when they sent you the notice long ago, 10 days later a lien was filed that is still in effect.
Attorney
9 years experience in real estate, estate planning, and criminal law