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Federal Tax Collection Trumps Rights Accorded by State Property Laws: Federal Tax Lien Attaches to Entireties Property

In United States v. Craft, 122 S. Ct. 1414 (April 17, 2002), the Supreme Court held that each spouse’s interest in property held as tenants by the entirety constitutes “property” or “rights to property” to which a federal tax lien may attach. Craft thus stands for the proposition that a federal tax lien for one spouse’s tax liability attaches to entireties property...



Pamela F. Olson, Acting Assistant Secretary – Tax Policy, Department of the Treasury

Pamela F. Olson is the Acting Assistant Secretary (Tax Policy) for the U.S. Department of the Treasury, and was its Deputy Assistant Secretary (Tax Policy) until late April, 2002. Prior to joining the Treasury in February 2001, Pam was a partner in the Washington, D.C. office of Skadden, Arps, Slate, Meagher & Flom, LLP, but she is no stranger to the public sector. ...

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