CALIFORNIA FAMILY LAW
...Community Property Issues
......Debts/Obligations/Reimbursement
.........Division/Allocation of Debts
............Tax Debts
3 Cards On This Topic:

Family law courts may reallocate unpaid joint state income tax liabilities in conformity with Rev. & Tax. Code §19006.

IRS' lien attached to H's interest in Property held as TBE with wife, and IRS could sell Property so long as it compensated wife for her interest.

Effect of one spouse's being declared an "innocent spouse" on allocation of income tax liability by state courts.