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I am sorry to say that if there is an IRS lien, any transfer of any asset would be capable of being reversed by the IRS and they will recover the money. Thus, even if you transfer it to your spouse, the IRS will get the money.
The best recourse in these cases is using a tax attorney to try to negotiate a reduction in the taxes/penalties/interest due and in a vast number of these cases the IRS will take considerably less (sometimes up to 30 cents on the dollar).
The only other recourse, which I am presuming was not available to you because the IRS is claiming this to be fraud, would have been to seek to include the back taxes in your bankruptcy based on your severe hardships as you described above. In order for it to have been fraud though, you had to have the actual intent to defraud and if you were not mentally competent you could not form such an intent, so you had an argument to disprove the IRS claims of fraud.
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