IRS Can’t Put Lien On Ohio Mom’s House for Son’s Tax Obligations

The US can’t bring new arguments to a case it lost while trying to place a lien on a woman’s home because of her son’s tax debt, a district court said.

The US District Court for the Southern District of Ohio rejected a request from the government to alter or amend its judgment denying an attempt to enforce federal tax liens on the Cincinnati home of Fay David because of her son Kenneth David’s tax debt. Magistrate Judge Karen L. Litkovitz said the government was attempting to relitigate the issues it lost using a Rule 59(e) motion, using arguments it ...