I would like to know how my future marriage to someone who owes child support and has a federal tax lien against them will affect me when we get married? Should we have joint banking accounts together or not? Should we file federal income tax jointly or not? How can I protect what I have before our marriage and keep it that way? And how does a federal tax lien affect the person and what we may have together in the future? I would appreciate any advice. I need to know before we get married how to keep the persons child support and tax lien from becoming my issue as far as money out of my pocket. And will the tax lien be attached to anything we purchase together after we are married?
I can answer the tax portion. If you get married, you will want to file for injured spouse relief. This will allow you to file jointly, and still enjoy the benefits that come with that, and still receive a portion of your refund. It will not be half of the refund, but will merely be based on the % you would have received of the total refund if you both filed seperately.
As far as the lien, any property you own in common under state law will be covered under the lien. In community property states, such as WA, this can create a huge problem. But the IRS does defer to state law to determine what your actual property rights are. So it would somewhat depend on what property rights the spouse had in Texas.
And as far as the state property implications, I would be out of my realm to answer that question as it relates to Texas. This is definitely a situation where you will want to see a TX attorney. With all of the property rights potentially at stake, you definitely want to make sure you are protected.
Christopher Larson
Insight Law
www.insightlawfirm.com
Marriage is combining two lives into one - Therefore, you will not be able to totally protect yourself. To answer your questions.
If there are outstanding taxes, the IRS can levy bank accounts held by the taxpayer - so if you have a joint account, the IRS can reach this account.
Attorney Larson addressed the Joint filing issue well.
A tax lien reaches all property held at the time of filing AND all property later acquired. Yes, it is VERY broad and will attach to anything you buy together Maybe separately too, TX is a community property state and presumes that all property acquired during marriage by either spouse is community property (you must prove that particular property is separate property and not community property).
Property held before marriage is presumed solely owned and not community property.
Marriage is forever (ideally) - consult with a TX attorney experienced in these matters to get answers to how TX law will work in your particular situation. Good Luck!
I hope this helps
Respectfully,
Steven A. Leahy
www.chicagotaxteam.com
These comments are made for educational purposes only and do not constitute legal advice. No attorney-client relationship exists between us.
Texas recognizes separate property rights of spouses. If you do not co-mingle your funds with his, they are not subject to his child support obligations. Your wages during marriage, anything you owned before marriage, and anything you inherit during the marriage are your separate property as long as you do not co-mingle them with his money or property. I defer to the tax attorneys regarding the tax lien.
