NO LAWS PREVENT IRS LEVY ON SPOUSE.

• Position: McIntyre v. U.S., levy on spuse's pension assets - Brief Article

Never underestimate the power of an IRS levy... A recent Ninth Circuit decision holds that neither the federal law's anti-alienation provisions nor California's community property laws prevent the IRS from levying on a wife's community interest in her husband's pension benefits. (McIntyre v. U.S., (CA9, 7/13/2000) 86 AFTR2d Para. 2000-5087.) In this case not only could the IRS reach the pension plan, but they were able to reach the spouse's community property interest in the pension plan...