2. Still owing $10,000 (plus interest and penalties) for her 2010 income tax return, Alice married Bill in 2011. They bought a house together in 2012. The current fair market value of the house is $200,000. They owe a mortgage on the house of $150,000.

a. Can the IRS collect Alices 2010 income tax debt by placing a levy on Bills wages? b. Can Bill request relief from this tax liability under section 6015?

Why or why not?

b. Can the IRS collect Alices 2010 income tax debt by placing a lien on Alice and Bills house?

c. What actions would have to be taken by the IRS in order to force the sale of the house?

d. Assume the IRS sells the house for $175,000.

i. How would the money be distributed to the IRS, the mortgage holder, Alice and Brian?

ii. How would your answer to (i) above change if the debt being paid was a joint income tax liability owed for Alice and Brian from 2015?