What are alter ego and nominee liens?

Alter ego liens and nominee liens are enforcement tools the IRS uses when a taxpayer tries to hide assets by placing them in someone else\’s name. These liens allow the IRS to seize or attach property that Appears to be owned by someone else, but Is effectively controlled or used by the taxpayer.
These situations often involve trusts, shell companies, or relatives holding property on behalf of the delinquent taxpayer, and the IRS uses these tools to reach assets that would otherwise be out of reach.