The U.S. Supreme Court recently held that a federal tax lien under 26 U.S.C. §6321 can be lodged against tenancy by the entireties property. Specifically, the Court held that "property or rights to property" under the statute, to which the federal tax lien may attach, includes rights which the husband has in property held in tenancy by the entirety, and it does not matter if the wife has done nothing to incur liability. U.S. v. Craft, No. 00-1831, ___ U.S. ___ (4/17/02).