Tax liens on a short sale

[Edward Craig]

My wife is involved in purchasing a townhouse through a shortsale. I have had no experience with this type of transaction but have tried to read up on it. The one thing that I am unsure about is any possible tax lien. I know that buying the first lien from the bank essentially wipes out any lower liens (unless they decide to redeem) but I know that tax liens are never written off. Who pays the taxman? I have asked my REO realtor about this twice and gotten the same answer--"you will be given clear title."
Is this correct?