Karleen B. Medaris v. United States

REAVLEY, Circuit Judge:

The Internal Revenue Service (IRS) appeals from an order of the district court limiting the income upon which a tax lien may be levied to one half of that earned by the delinquent taxpayer as well as one half of that earned by the delinquent taxpayer’s spouse. We agree with the IRS and extend the lien to all of the taxpayer’s income.

Appellee Karleen Medaris is married to Michael Medaris. Michael has not filed income tax returns since 1981. The IRS notified Michael, but not Karleen, of its intent to levy because of unpaid taxes. The IRS then proceeded to levy upon all of…