Federal District Court Holds that IRS Lien on Jointly-Owned Property Only Encumbers the Tax Debtor’s Interest in the Property

A federal district court has held in Dase v. IRS, 124 AFTR 2019-5281 that jointly-owned property subject to an IRS lien against one of the joint owners only encumbered the tax debtor’s interest in the property. Legal Background:  A person’s failure to pay any tax after the IRS makes demand for payment automatically creates a…

IRS Revises EIN Application Process

As part of its ongoing security review, the Internal Revenue Service announced today (IR-2019-58) that starting May 13th, only individuals with tax identification numbers may request an Employer Identification Number (EIN) as the “responsible party” on the application. An “EIN” is a nine-digit tax identification number assigned to sole proprietors, corporations, partnerships, estates, trusts, employee…