Legal Question in Real Estate Law in California

First, transfers of property to "hinder, defraud or delay" known or suspected future creditors are fraudulent unless the transferor receives an equivalent value in exchange. California's version of the Uniform Fraudulent Transfer Act is found at Civil Code sections 3439 to 3439.12. I would advise against transfering any real property interests.

Also, I wonder if the wife is liable for the unpaid income taxes, even though she is not presently named in the lien. Liens are not normally against individuals (you say "against him"); they are against property owned by the debtor -- and probably the lien already attaches to the house -- but there may be a question as to whether it attaches only to the husband's interest, or to both.

It sounds like a fraudulent transfer to avoid creditors to me.