Can the IRS levy a joint bank account for one spouse's tax debt?

Yes, the IRS can levy a joint bank account if one account holder owes taxes, but the non-debtor spouse has rights to protect their portion of the funds. When the IRS levies a joint account, the entire balance is frozen. The non-debtor spouse can file an administrative claim with the IRS (or in Tax Court) to recover their portion of the funds. To make this claim, the non-debtor spouse must demonstrate which deposits and funds in the account belong to them (using pay stubs, deposit records, etc.). In community property states (AZ, CA, ID, LA, NV, NM, TX, WA, WI), community property rules may allow the IRS to reach the non-debtor spouse's community income for the debtor spouse's tax obligations, making this more complex. Practical advice: if your spouse has tax debt, consider maintaining separate bank accounts with only your individually earned income. Keep clear records of deposits and sources. If a joint account is levied, act within the 21-day holding period to file your claim and provide documentation showing which funds are yours.