Tampa · Hillsborough County · Florida
Florida law protects you from creditors. The IRS is a different creditor.
Homestead. Tenancy by the entireties. Head-of-family wages. Florida gives its residents some of the strongest debtor protections in the country, and federal tax law walks right past most of them. I’m Darrin Mish, a Tampa tax attorney, and this site explains where the lines actually are.
- Admitted
- Florida, Colorado and Texas Bars; U.S. Tax Court
- Practice
- Federal tax controversy and IRS collection
- First step
- A free consultation, notices in hand
Where Floridians get surprised
Three things people in Tampa believe about the IRS
The belief
“My Florida homestead is untouchable.”
The reality
Against a judgment creditor, nearly. Against the IRS, no. The federal tax lien attaches to your home, though a seizure needs a federal judge’s written approval.
Read the full guideThe belief
“Only I owe the IRS, so our entireties property is safe.”
The reality
Not since United States v. Craft. The lien attaches to the liable spouse’s interest, and the IRS generally values it at one-half.
Read the full guideThe belief
“Florida’s head-of-family exemption protects my wages.”
The reality
From Florida creditors. The IRS uses its own, much smaller, federal exemption table.
Read the full guideThe library
Know the local ground
Federal tax law is the same everywhere. The property law, the courthouse and the people working your case are local.
Tenancy by the entireties and homestead
Florida property law gives married couples and homeowners protections that ordinary creditors cannot touch. The IRS plays by different rules.
- Tenancy by the Entireties and the Federal Tax Lien in Florida
- One Spouse Owes the IRS: Florida Entireties Bank Accounts and Levies
- When a Spouse Dies: Entireties Property and the IRS Lien in Florida
- Retitling Property to Your Spouse After an IRS Debt: Why It Backfires
- Can You Shelter Cash in a Florida Homestead From the IRS?
Your Florida home and the IRS
Seizure, foreclosure suits, offers and the housing standard the IRS applies to Hillsborough County.
- Hillsborough Homestead Exemption and IRS Debt
- Tampa Real Estate and IRS Liens
- Can the IRS Seize Your Tampa Home? The Federal Court Approval Rule
- IRS Foreclosure Lawsuits in Tampa Federal Court: IRC 7402 and 7403
- Offers in Compromise and Florida Homestead or Entireties Equity
Florida liens and lien priority
Where federal tax liens are filed in Florida and who gets paid first.
- Hillsborough County Tax Lien Guide
- Where the IRS Files a Federal Tax Lien in Florida, and Why It Matters
- How to Find an IRS Lien in the Hillsborough County Records
- Hillsborough County Property Taxes vs. the IRS Lien: Who Gets Paid First
- Florida Condo and HOA Liens vs. the IRS: Who Has Priority?
Florida exemptions versus IRS levies
Florida exemption statutes stop judgment creditors. Most of them do not stop the IRS.
- Hillsborough Retirement Accounts and IRS Debt
- Florida’s Head-of-Family Wage Exemption Does Not Stop the IRS
- Florida’s Constitutional and Statutory Exemptions vs. IRS Levies
- Life Insurance Cash Value and Annuities in Florida: What the IRS Can Reach
- Florida Garnishment vs. IRS Levy: Why Tampa Taxpayers Get Blindsided
The Tampa IRS office and Revenue Officers
How IRS collection actually works on the ground in Hillsborough County.
- IRS Revenue Officer in Tampa
- Brandon and Riverview IRS Help
- The IRS Office in Tampa: What It Does and How to Get Help There
- Form 9297: The Revenue Officer’s Deadline List and What Happens If You Miss It
- How IRS Revenue Officers Find Assets in Hillsborough County
No state income tax: Florida’s tax landscape
What Florida’s tax structure changes about your IRS problem, and what it does not.
- Tampa IRS Problems: The Complete Guide
- No State Income Tax: What It Changes About Your IRS Problem in Florida
- Owing Florida Sales Tax and the IRS at the Same Time
- Florida Reemployment Tax and Form 940: How Late State Payments Raise Your FUTA Bill
- Federal Withholding, Lock-In Letters and Florida Paychecks
Free tool
Can bankruptcy discharge your income tax?
Some older income tax debts can be discharged if three timing rules are met. Run your dates through the calculator, then have your transcripts reviewed before relying on the answer.
Open the calculatorStraight answers
Tampa taxpayers ask
Can the IRS take my home in Florida?
The Florida homestead exemption does not bind the IRS. A federal tax lien attaches to your home, and the IRS can ask a federal court to foreclose it. An administrative seizure of a principal residence requires written approval from a federal district court judge or magistrate judge under IRC 6334(e). In practice the IRS pursues other assets first, but the risk is real.
Does tenancy by the entireties protect us when only one spouse owes the IRS?
Less than it used to. Since the Supreme Court decided United States v. Craft in 2002, the federal tax lien attaches to the liable spouse’s interest in entireties property. IRS guidance generally treats that interest as one-half of the value. Florida law still protects entireties property from most other creditors of one spouse.
Florida has no state income tax. Does that help with the IRS?
It means you have one income tax collector instead of two. There is no state return to reconcile and no state income tax agency adding its own levies. It does not change anything about federal tax, penalties, interest or collection.
Where is the IRS office in Tampa?
As of October 2026, the IRS Local Office Locator lists the Tampa Taxpayer Assistance Center at 3848 W. Columbus Dr., Tampa, FL 33607, open Monday through Friday, 8:30 a.m. to 4:30 p.m. Taxpayer Assistance Centers work by appointment, which you schedule through 844-545-5640. Revenue Officers and examiners work cases separately from the walk-in assistance function.
How much does a consultation cost?
The first consultation is free. Bring the IRS notices you have, and we will go through where you stand, what the deadlines are and what your options look like.
Bring the notice. Get a straight answer.
Tampa, Brandon, Riverview, Temple Terrace, Plant City and the rest of Hillsborough County. The first consultation is free.