My question is where is the IRS in all this?

From strictly a tax law perspective, they're nowhere until they make an assessment and demand payment. At that point they have a lien on all her property, if she has anything left. My guess is that the Feds will wind up with nothing from a tax liability other than another big chuck of bogus change that the IRS can add to its "We need more money, Congress" calculation of the tax gap.

I don't know who's going to wind up with the money, the Feds or Dixon. The forfeiture laws are a horribly bad joke if one remembers that there's a Fourth Amendment, which the Supremes have pretty much decided to ignore. I have no idea where the victim stands vs. the Feds.

Phil
Rule Your Retirement Home Fool