United States v. Eileen McGrew

MEMORANDUM

Eileen McGrew (“McGrew”), appeals the grant of judgment and order of sale to the United States in its action to foreclose federal tax liens on property (“the residence”) now owned by McGrew. We affirm.

While McGrew was married to Kenneth McGrew (“Kenneth”), Kenneth incurred debts to the United States because he failed to pay federal income taxes when they became due and owing, that is on the dates that the returns were due. See 26 U.S.C. §§ 6072 (a), 6151; United States v. Voorhies, 658 F.2d 710, 714 (9th Cir. 1981); Pan Am. Van Lines v. United States, 607 F.2d 1299, 1302-03 (9th Cir. 1979).

(1) McGrew asserts that the liens which the United States seeks to foreclose do not cover the residence at this time. We disagree. The residence was the community property of McGrew and Kenneth, although it is now hers alone. In general, the whole of “the community estate is liable for a debt incurred by either spouse before or during marriage.” Cal. Fam. Code § 910 (a); see also Lezine v. Sec. Pac. Fin. Servs., Inc., 14 Cal.4th 56, 63-64 , 925 P.2d 1002, 1006 , 58 Cal.Rptr.2d 76, 80 (1996). That means that the community estate is liable for debts incurred by either spouse for…