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Hello and thanks for trusting me to help you today. I am a tax adviser with over 15 years of experience.They would be able to attach a lien on any joint property should you marry. In Texas, because each spouse has a half interest in community property, a federal tax lien attaches to 50% of all community property in Texas. However, Texas law also allows a creditor to reach 100% of the liable spouse's sole management community property and 100% of joint management community property to satisfy a premarital debt.
For example, the Service could reach 100% of the liable spouse's wages and 50% of the nonliable spouse's wages. If property subject to a lien is a homestead, collection is subject to other limitations, and Counsel should be contacted.
I would think carefully before marrying and see if he could not clean up his tax situation prior to that.
If he were to enter into an Installment Agreement the IRS does not take collection actions while that is in place and while the taxpayer is making the payments.
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