Tax auction Sale date?

[Justin W.]

Curious if anyone has experience with Tax auction properties..... In my state there is a delinquent tax auction held once a year, then there is a 12 month redemption period. If not redeemed the property is signed over to the winning bidder.

A couple of details. The money is paid with receipts on the day of the tax sale.  The deed also reads as the sale is THAT DAY in about the most clear way.

But the deed isn't filed until AFTER the redemption period.

So you have a deed that says the property was sold on say, September 27th 2022. But the deed is signed and filed in early 2024 after the redemption period and after the county gets it all together.

When would the IRS consider the sale final?