IRS owns the Property via a Lien ..... What should be next step ?

[Michael Dunn]

Good Evening,

Here's a breakdown of what I currently know via what my Attorney ( Tile Company ) has told me .

So I've called and talked with my Attorney ( who does Title Searches ) , and they through the Title Search found out a few things.

My questions, regarding what he told me are:

1. Does the Heir have to go to the Attorney/Title company , to give them permission to put the Will through Probate, or can this part be bypassed altogether ) ?

2. I found out through my Attorney ( who did the Title Search for me ) , that $32,000 is owed to the IRS via the form of a Tax Lien . There are also 2 years of Property taxes that are owed 

3. In your opinion , should I go ahead and have my Attorney , submit to the IRS , my All-Cash offer ? And if so , what should be my Lowest Offer...... Try for Half of the $32,000 that's owed ( so an offer of $16,000 ) ?I just don't want to submit an offer for a price that is almost certain to get rejectedMaybe offer $21,000 ( 2/3 of what's owed ) ?

4. The Heir is likely not going to get any $ from the sell , so I'm wondering what Incentive she would have, to go to the Attorney and sign the papers to put the will through Probate ( if she even has to ) ? This house has been sitting there vaccant for going on 2 years now and she hasn't bothered with it , so I'm wondering how I can Incentive her to do what she needs to do ( if anything ) to get things moving along , so that I can purchase it :) ....... Maybe offer her some money for her time and effort ?

Thanks so much for any input insight and recommendations on what I should do next, and what my Options are