When the federal government issues a tax lien on co-owned property, a Supreme Court ruling dictates precisely how the situation must play out from a legal perspective. Learn more about this precedent below. 

The Supreme Court held that a district court could enforce a tax lien of a delinquent taxpayer. A forced sale of an entire property was allowed even though a non-delinquent person also had an interest in the property. However, the non-delinquent person was entitled to an appropriate portion of the sales proceeds. Under some circumstances, the district court can use its discretion to disallow a request for the forced sale.

California follows federal for types of real property ownership for unmarried individuals.