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Fog, Fairness, And The Federal Fisc: Tenancy-By-The-Entireties Interests And The Federal Tax Lien, Steve R. Johnson

Missouri Law Review

This rule-the tenancy-by-the-entireties bar to tax collection-is unsound. It inadequately reconciles the interests at stake, and it is inconsistent with the modem understanding of the nature and reach of the federal tax lien.This article recommends that the bar be abrogated. In place of the old rule, the article proposes that the federal tax lien should attach to entireties property, but only to the extent of the lesser of (1) the debtor tenant's tax liabilities or (2) the value of the debtor tenant's interest in the property. The article has five parts. Part I describes the origins of the entireties bar …