My fiance won't marry me, because he is sure, if I marry him, I could be held liable for his previous income tax debt. I told him, we can write a pre-nup where it states that we are each individually responsible for any debt before we married. I need to know what could possibly happen, if the IRS gets involved.
You are right that you are not liable for his pre-marital debts. However, the IRS could come lien and take any property that he owns including his interest in joint property at any time including after you are married. Best idea for him is fix his old tax problems first, then get married. If he is poor, he can file an offer in compromise and pay less than the full amount. Probably to a very good idea to have a pre-nuptial agreement in all events. If he is starting out with money problems, there may be others in your future.
You will not become liable for his prior IRS debt just because you marry. If, however, you file a joint return with him and there is a refund due, the IRS will keep the refund and apply it to his tax debt.
You would not be liable for his unpaid taxes. If you marry him during a year where he still owes outstanding taxes, don't file a joint return with him - file as a married person filing separately. While the rates of tax are higher you would not be signing the return with him.
The IRS will not be bound by the terms of your pre-nuptial agreement. In addition, any community property assets acquired after the marriage (including your income from your job) could be attached to pay your husband's prior tax debt. You should consult with an attorney who works regularly with the IRS on tax issues as to this issue.
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