If the tax goes unpaid, the IRS and the State tax authority will issue notices of tax lien against husband and wife and record them in the local register ofdeeds office.
Another, in the 18th century, was Muhammad ibn Abd al-Wahhab, who advocated purging Islam of modern accretions and relying strictly on the Koran and hadith (the recordof the prophet's words and deeds).
Once a federal tax lien arises, the IRS will record notice of it against the responsible person in the register ofdeeds' office in the responsible person's county of residence.