IRS offers to help people sell their homes
• APThe IRS can rule that its lien will be secondary to another lien, such as that of a lending institution, if it determines that taking a subordinate position will ultimately help with the collection of the tax debt. [anything to get the booty]
Two great books to read to prevent this from happening to you. "the federal zone" and "cracking the code" found at losthorizons.com