United States v. Carole F. Librizzi

DIANE P. WOOD, Circuit Judge.

This case presents a narrow question about the scope of a valid federal tax lien on property the taxpayer held in joint tenancy, when the lien attaches (and is recorded) prior to the taxpayer’s death, but the Internal Revenue Service forecloses on the lien some two years later. Mrs. Carole Librizzi, an innocent spouse, argues that the Government may recover no more than one-half the value of the property at the time of her husband’s death, while the United States asserts that once the lien attached to the property, it may recover one-half the amount the property…