Often times, one spouse may not be liable for a Federal Tax Lien that has encumbered a jointly owned property. If the property is one that is owned tenancy by the entireties or by joint tenancy with the right of survivorship it may be likely that the non-liable spouse can have the lien removed after the death of the liable spouse.
The IRS isn’t going to do it for you. Failure to have the lien removed will also cause delays in the sale of the property, perhaps at a time that is inconvenient for a surviving spouse in need of the proceeds from the sale. The IRS provides multiple methods of removing a Federal Tax Lien but they often fail to provide adequate assistance in explaining which form is the proper form to file, thus resulting in more delays and more headaches. Having a competent attorney assist in the removal of the lien will often ease the stress and lessen the delays, all at a reasonable cost.