Is it possible to assume a loan from someone hasn't been paying the lender?

For Example: Lender has a foreclosure lawsuit against a borrower because the borrower hasn't paid their mortgage in over a year. There are also tax liens against the property from the state. In this situation, is it possible or even feasible to come in, pay off the tax liens against the property, and take over the mortgage from the bank?

In this case, the state gets their money, and the bank gets a good borrower to take over the mortgage so they get their money, and the original borrower gets relieved of all the debt they owe.

From what limited research I've done up to this point, it looks as though FHA loans are assumable loans and from the documents I've seen and what it looks like the original down payment was, I am assuming that this property in question was purchased under a FHA loan.

Thanks!