Whether a federal tax lien attaches to the interest held by either the husband or the wife in property held in tenancy by the entirety depends upon the law of the state where the land is located. Contact your local state or regional counsel to determine the effect of a federal tax lien on property held in tenancy by the entirety. A recent (2003) decision of the United States Supreme Court ruled that the federal law concerning tax liens will supersede state law protection of tenants by the Entirety. Be sure to consult your Agents National Title underwriting counsel to determine the effects of this case on your state law.