REFI money to pay TAXES

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I am currently in the process of refinancing my two rental properties.  This should be net me approximately $45,000.  

Should I pay off my backed taxes or should I buy two more rental properties?

Backed Taxes currently cost me $600/mo with a total of $40,000

Additional rental properties should net me around $800/mo

My initial thought is that I should keep rental money with rental properties. Build assets with asset monies...pay taxes with earned income.  However, the $600/mo bad debt is affecting my ability to refinance a higher dollar amount (debt to income).

Thoughts?