HOA Lien, IRS lien judgements and foreclosure on a condo

[Michael Finkelshteyn]

I came across a seller (widow) that presented a pretty complicated situation and I am trying to determine if there is something I am not aware of that could make this deal work. 

• Husband passed away beginning of 2014
• Their property was in default starting mid 2013 and the bank has filed foreclosure notices but no court date has been set. 
• There is an IRS lien filed under the husbands name which the most recent notice was filed beginning of 2014.
• The husband's will states that the sole beneficiary is his non-profit corporation. However, this corporation has 3 judgements levied against it that total to at least $300k!!
• Here are the numbers:
• Mortgage: ~130k
• HOA Lien: ~ 8k
• IRS Lien: ~70-80k
• Judgements: >300k
• ARV: ~250k

Obviously, this deal won't work if all debts/liabilities have to be paid, however it could work if the IRS lien and Judgements can be decoupled from the property. Is there anyway of doing that?