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Case: Property’s Owner Clear of ‘Nominee’ Lien Placed on It for Husband’s Tax Debt (N.D. Ga.) (IRC §6323)

Dec. 5, 2022, 5:00 AM

A tax debtor’s wife contesting a lien on her home isn’t holding the deed as a “nominee” for her husband, as shown by factors relating to their separate finances and her responsibility for the mortgage, a district court held. The court considered that the home was transferred to Wife before Husband incurred his tax debt (through business activity). Where the husband regularly gave her cash, the couple testified credibly, according to the court, that it wasn’t earmarked for the mortgage. [Wilson v. United States, No. 1:19-cv-05120-VMC (N.D. Ga. Dec. 5, 2022)]

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