The Court of Appeals for the Sixth Circuit affirmed a district court ruling that the IRS could enforce its tax lien and sell the primary residence owned by a non-liable taxpayer and her tax-delinquent spouse. The Court rejected the argument of the non-liable taxpayer, that the district court should have limited the IRS to the sale of only her spouse’s interest in the property. U.S. v. Davis, (CA 3/9/2016) 117 AFTR 2d ¶ 2016-499. This is another example of why clients with IRS issues need to be proactive in the resolution of their IRS issues, if they hope to avoid the harsh results of actions dictated by the IRS.