Can the I.R.S. seize and sell my homestead to pay my delinquent taxes, even here in Texas?

Yes, the I.R.S. can seize and sell your homestead, even here in Texas to pay your delinquent I.R.S. taxes. But there must be equity in the home, and the I.R.S. must follow certain rules.

First, the taxpayer must owe over $5,000.00 to the I.R.S. before the I.R.S.can seize a home. Also, the sale of the principal residence must be approved by a judge in writing.

And at the hearing in front of the judge, the I.R.S. must prove (a) that all proper procedures were followed; (b) that the amount of tax claimed to be due is actually due; and (c) that there are no reasonable collection alternatives to collect the taxes other than seizing the home. Internal Revenue Manuel 5.17.3.4.5  (01-07-2011).

J Thomas Black
Board Certified, Consumer Bankruptcy Law- Texas Board of Legal Specialization