By Jonathan Éthier ( January 13, 2021, 11:01 AM EST) -- When a person owes money to the tax authorities, it could be perilous for that person to try to remove important assets from his or her personal patrimony (e.g., a house, a luxury car) by transferring them to a relative (e.g., his or her spouse, a child). This type of transaction to shelter assets from the tax authorities is not without risk for the person receiving the assets....