As long as you're legally married to your spouse then yes the IRS can come after a spouse for the owed income.
Even if it's you that owes the IRS money the IRS can come after the spouse for the owed income and seize the house, cars, bank accounts etc.
The assets that the IRS can seize are any assets that you own that you do not need for survival.
The IRS can get a court order to seize any asset that you do not need for your basic survival and shelter.
Although a bank account and your money is needed for survival the IRS can levy a bank account and even seize your car, attach your salary, take ATV's Boats, Camper Trailers, Motor Homes, Additional vehicles, businesses etc.
That's why it's important to have your business as an LLC which protects your business from the IRS should they take your home.
Or if you have IRS trouble with your business they cannot then touch your home.
If you're having trouble with the IRS and owe income tax you should get an income tax lawyer to help prevent the seizure of your assets.
Failing to pay income tax can be a serious thing and can also land you in prison so you should make sure to report your income to the IRS and report it properly.