Thank you for using justanswer. Generally, IRS enforced collection actions (i.e., levy against personal or real property) are not made if you are working with the IRS and have entered into some sort of installment agreement, and you are making your payments timely, or if there is an appeal of some between you & the IRS and the appeal is still open.
You will not be "in the clear" however unless and until you have either paid your debt to the IRS in full, or you have paid any lesser amount in full that you have negotiated with the IRS. If you and/or your spouse are making payments to the IRS, and you and/or your spouse defaults, that opens the door again for IRS to place a lien against your your assets.
Your husband will also have to pay his state payroll taxes and/or any state income tax owed from the years that the business income was not reported on your tax return. They too can place liens against your property, so you will want to be sure your debt is taken care of on the state level also.
You will receive a notice in the mail from the IRS showing a "0" balance just like you would from any other creditor. Once you receive that notice, then your case is closed and you should not hear from the IRS regarding those back taxes again.
I hope this helps you
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