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NOTES 917 Tax Lawyer, Vol. 56, No. 4 NOTE SECTION 6321 TAX LIENS ON TENANCIES BY THE ENTIRETY AFTER UNITED STATES V. CRAFT In United States v. Craft, the United States Supreme Court addressed the application of section 6321 tax liens to properties held in tenancy by the entirrety1 The Court reversed the decision of the United States Court of Appeals for the Sixth Circuit by holding that tax liens could attach to one spouse’s interest in such properties.2 Section 6321 authorizes the Service to...

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