Legal Question in Real Estate Law in California

She'll be subject to the lien as well.

The lien affects the property. Anyone receiving any portion of ownership after the lien is recorded will receive their interest "subject to" the lien. Your daughter would not "owe" the IRS herself, but her fractional interest in the property would be diminished.

Also, note that new part owners are added to "the title," not "the deed." A deed is the instrument used to make the transfer of ownership. Title is the ownership itself.

Finally, before transferring title or any portion of title to anyone, whether by gift or sale, you should consider (1) whether this breaches the "due on sale" clause of any loan on the property; (2) whether there will be tax consequences -- county real estate reassessments, state and federal gift taxes, and/or capital-gains taxes; and (3) will you always be able to agree on property-management questions such as the right of possession or when to sell and for how much.