United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a Corporation

This interlocutory appeal raises novel questions about the creation and enforcement of federal tax liens levied on Washington community property to secure payment of a husband’s premarital income tax liability.

In 1954 the Internal Revenue Service levied deficiency assessments against the taxpayer in respect of his income taxes for the years 1946 and 1947. The taxpayer married Marie Overman in 1948. When the taxpayer failed to meet the deficiency demand, a notice of federal tax liens was filed with the proper Washington state officials. The Government sued in 1960 to recover judgment against the taxpayer for the tax liabilities underlying the assessments, and a judgment for $109,709.56 in favor of the Government was rendered in 1961. The judgment recited that it was “individually only, and not against his marital community.” The Government brought the present action on August 2, 1967, under section 7403 of the Internal Revenue Code ( 26 U.S.C. § 7403 ), to enforce the liens, joining as defendants the taxpayer, his wife, and certain other persons claiming an interest in the property attached.

In the order from which this appeal has been taken the district court decided that the…