Separate Property

Understanding Separate Property

Texas is a community property state. This fact has significant tax implications for married couples, or divorced couples where one spouse has incurred unpaid taxes while the parties were married. In certain circumstances, it is possible to attach levies and liens to part of the other spouses’ community property. If your spouse or ex-spouse has unpaid tax obligations and your assets are being levied or attached as a result, it is important to speak to an experienced tax lawyer in Austin.

Texas Property Tax

Texas is unique from other states in the United States. If only one spouse owes taxes, the issue of which spouse manages or controls property is important to determining whether the property can be used to satisfy tax debts. According to the IRS, in Texas a creditor may collect from 100 percent of the liable spouse’s sole management community property, 100 percent of joint management community property and up to 50 percent of the nonliable spouse’s sole management community property.

Under Texas law, the IRS can attach liens on up to 50 percent of the other spouse’s wages to satisfy premarital and postmarital tax liabilities of the liable spouse. These laws are extraordinarily intricate, particularly when a homestead is involved. No matter how complex your situation appears to be, you can rely on my advice and counsel.

Contact Austin Tax Attorney John McDuff

I am Austin tax lawyer,  John McDuff. I offer extensive experience representing taxpayers in all types of litigation against the IRS. The laws relating to separate and community property in Texas are very unique. I can counsel you as to your options and help you reach the best possible resolution under the circumstances.

Contact my law firm at 512.457.1177 to schedule a consultation.