Federal Tax Lien Liability Question

[Bob Malecki]

I'm looking to purchase a re performing note on a SFR in Florida. O&E shows federal tax liens on husband/borrower for over $170K. The BPO value on the property is around $60K. There are no other liens on the property other than the first position loan that I am considering purchase.

This is my first IRS tax lien asset for consideration, so writing to see if there is possibility that the IRS would foreclose on top of my note if I end up purchasing it? Just trying to evaluate the risk on this, any comments/insights are much appreciated.

Bob