286
Opinion of the Court
attach is in conflict with the rules for tax liens relating to partnership property. See post, at 289 (opinion of Scalia, J.); see also post, at 295-296, n. 4 (opinion of Thomas, J.). This is not so. As the authorities cited by Justice Thomas reflect, the federal tax lien does attach to an individual part-ner's interest in the partnership, that is, to the fair market value of his or her share in the partnership assets. Ibid. (citing B. Bittker & M. McMahon, Federal Income Taxation of Individuals ¶ 44.5[4][a] (2d ed. 1995 and 2000 Cum. Supp.)); see also 1 A. Bromberg & L. Ribstein, Partnership § 3.05(d) (2002-1 Supp.) (hereinafter Bromberg & Ribstein) (citing Uniform Partnership Act § 28, 6 U. L. A. 744 (1995)). As a holder of this lien, the Federal Government is entitled to "receive . . . the profits to which the assigning partner would otherwise be entitled," including predissolution distributions and the proceeds from dissolution. Uniform Partnership Act § 27(1), id., at 736.
There is, however, a difference between the treatment of entireties property and partnership assets. The Federal Government may not compel the sale of partnership assets (although it may foreclose on the partner's interest, 1 Bromberg & Ribstein § 3.05(d)(3)(iv)). It is this difference that is reflected in Justice Scalia's assertion that partnership property cannot be encumbered by an individual partner's debts. See post, at 289. This disparity in treatment between the two forms of ownership, however, arises from our decision in United States v. Rodgers, supra (holding that the Government may foreclose on property even where the co-owners lack the right of unilateral alienation), and not our holding today. In this case, it is instead the dissenters' theory that departs from partnership law, as it would hold that the Federal Government's lien does not attach to the husband's interest in the entireties property at all, whereas the lien may attach to an individual's interest in partnership property.
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