IRS Tax Lien and HOA Foreclosure

[Hal Thompson]

I am considering purchasing an hoa foreclosure where the original owner is deceased, and the HOA is foreclosing on his estate for lack of payment of dues. There are no known heirs of the deceased and, as far as I know, the estate has not been through probate. There are no outstanding mortgages on the property.

I talked to the management company for the HOA, and they tell me that the only outstanding obligation they are aware of is a letter from the IRS notifying them of the possibility of a lien. I am worried I am dealing with a situation like this one:

http://www.kboi2.com/news/local/94483204.html

Apparently the IRS can have an unrecorded lien against a debtor's estate and it has priority even though it has not been recorded. I tried calling the IRS, but without a letter from the debtor or his heirs (who are unknown), it seems like they probably won't talk to me.

Anyone have experience with this issue? What is the likelihood the IRS will foreclose their tax lien? How can I figure out the amount of the lien? Should I just pass on this one because there are too many unknowns?