In the case of United States v. McGrew, et. al, CA9, 118 AFTR 2d ¶2016-5319, the Ninth Circuit looked at whether the IRS could foreclose liens on property that the taxpayer had previously owned as community property with her former husband. The liens were being forceclosed against the taxpayer’s former husband.

Ms. McGrew had received the residence in question as part of the division of community property at the termination of her marriage to Kenneth McGrew. Ms. McGrew argued that because the liens were against her former husband that the IRS did not have the right to foreclose the liens against the property that was now solely.