This article presents information about some issues related to taxation in the U.S. One troubling aspect of tax practice that CPAs (certified public accountants) sometimes have to deal with is what to do when the U.S. IRS (Internal Revenue Service) or some other authority attaches a tax lien to a client's property. The issue is even more complex when the property is in joint name because it involves both federal and state law. Under IRC section 6321, a tax lien may attach to any property or rights to property a taxpayer owns. If clients ask CPAs about the effect of different types of ownership on the ability of creditors to attach liens, they should say it appears ownership as tenants by the entirety is ineffective as a means of preventing a federal tax lien from attaching to a property. Lottery winnings generally are taxed as ordinary income in the year a taxpayer receives them. But if the winner sells the right to receive future lottery payments in exchange for a lump sum amount, the character of the income is not converted from ordinary to a gain from the sale of a capital asset. According to a ruling, capital gains treatment is not appropriate in such cases.