Tax Coda Weekly Digest — January 11, 2026
This week centered on enforcement, turning concrete. Courts authorized asset sales, narrowed charitable deductions, upheld criminal convictions, and treated practical control as legal authority.
The IRS clarified technical tests that only matter once money is already moving. The common thread was consequence. Positions stopped being abstract and started being collected, reduced, or enforced.
1. Court Orders Sale of Kentucky Home to Satisfy $4.2 Million Federal Tax Lien
United States v. Joel
A federal court ordered the sale of a Kentucky residence to satisfy more than $4.2 million in federal tax liabilities. The court found the government met the requirements under §7403 to foreclose its tax liens. The proceeds will be applied to the outstanding assessments.
Why It Matters:
Confirms the government’s ability to force the sale of primary residences.
Shows courts continue approving lien foreclosure when balances remain unpaid.
Reinforces that equitable considerations rarely block §7403 actions.
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