Wholesaling a house with liens

[Austin Eschan]

Hello everyone, I got a call from a seller this morning and I'm not quite sure how to handle the situation as I am a rather new wholesaler (just got my first property under contract, whoop!). 

It's a SFH with $55,000 Federal Tax Lien. I was wondering how this gets paid throughout this process?

Does the seller clear up the lien when/if the sale is completed with the funds they receive?  Or would the new buyer have to pay it off?

Thanks ahead for anyone who responds!