Legal Question in Tax Law in Louisiana

Re: liens

The federal tax lien does reach "after acquired" property, i.e. something you get after the lien is on file. With regard to the ability of the lien to attach to an interest in jointly held property, see the two articles on the federal tax lien in the articles section of my firm's website, www.bjhaynes.com. If you received this interest from or together with your spouse, you should also review the article on the Supreme Court's decision in the Craft case, overturning the previous statutory and common law protection for "tenants by the entireties" property.