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nonliable

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See: clear


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Offer in compromise issues that will generally be viewed as appropriate for mediation or arbitration include: * The value of assets, including those held by a third party; * A taxpayer's proportionate interest in jointly held assets; * Projections of future income when the projection is based on calculations other than current income; and * The calculation of a taxpayer's future ability to pay when living expenses are shared with a nonliable person.
This liability shield runs with the land, but can only be invoked by nonliable successors.
Other jurisdictions permit one spouse's creditors to attach the other spouse's interest in TE property, subject to the nonliable spouse's rights.
 
 
 
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