I was audited as a self-employed tax preparer
and owed 40K for the 3 yrs. I was charged another 60K in penalties for wrong filings
. All of this was recorded in 1994 and 1995 by the PA court house. My wife was never audited. We are legally married but have been physically separated for 25 yrs. My wife and I filed separate 1040's for 1988, 1989, 1990. In addition we continue to file separately.
I have several question. Please answer with the coordinate numbers.
(1) If I die while still legally married can the IRS lien
of 100K recorded at a Pa county Courthouse be levied on my wife, adult children or the home itself? The house was deeded to my wife in 1991.
(2) If we both die, can the IRS
a. levy a Special Needs Trust left for our son.
b. hold my intellectually disabled son liable.
c. levy against my adult daughter.
d. levy against the sale of the home.
(3) Would a U.S. divorce
protect my wife and adult children? Or Would a Trinidad divorce protect my wife and adult children? My wife and I are Trinidadians and were married in Trinidad.