United States of America - 1 year Right of Redemption - NOT IRS 120 Days Redemption

[Martin M.]

Hello BP!

Hoping that someone can help me to understand this. What circumstances would provide the federal government with 1 year to redeem a property purchased at auction?

I'm reading USC 2410:

...Where a sale of real estate is made to satisfy a lien prior to that of the United States, the United States shall have one year from the date of sale within which to redeem, except that with respect to a lien arising under the internal revenue laws the period shall be 120 days or the period allowable for redemption under State law...

All good on the IRS 120 days piece, but I'm not clear on the 1 year piece. It seems to imply that there are non IRS federal government liens that can be attached to a property, and if one exists, the government has a full year from the date of sale to redeem that property. 

Thanks in advance to anyone that answers

Martin