Part II of this Note discusses tenancy by the entirety, the history of the federal tax lien statute, and how federal courts have interpreted the federal tax lien statute. Part III discusses the events leading up to the Craft lawsuit, considers the Craft lawsuit itself, and examines the subsequent court decisions. Finally, Part IV analyzes whether entrepreneurs carrying on as unincorporated businesses and closely held corporations have sufficiently similar rights to tenants by the entirety to allow the Craft holding to be applied in the business setting.
Fisher, Wade M.
"The Internal Revenue Service Collects from an Innocent Spouse in United States v. Craft: Could Business Associates Be Next?,"
Akron Tax Journal: Vol. 18
, Article 3.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol18/iss1/3