Pennsylvania--Liens, foreclosure, and tax sale--deal possible?

[Jason Krick]

I've been in contact with the owner of an expired listing.  I will keep the story as brief as I can.  The property was scheduled for the Upset Tax Sale in September.  The results say it didn't sell.  Before the sale, I spoke with the owner, and this is where he stands:

Lender has a judgement for $55,000

Back property taxes and fees amount to $16,000

The kicker:  There is  a lien of  $90,000 plus from the Dept of Labor due to a business he previously owned that folded, due to unpaid in employment compensation.

That's over $150,000 owed.  The property is not scheduled for either the current month or next month's sheriff sale.  It was not sold at the Upset sale.

My question is multiple parts.  The first is what happens next?  Who will attempt to collect what they are owed, who will most likely bid to protect their interests, and how much would they bid?  The second question deals with the Dept of Labor  lien.  Is there anyway for me to purchase the property, cover the amount owed the lender and property taxes only.  The deal works at $80,000-90,000, but that Dept of Labor lien makes it impossible.  Also, if it is sold at Sheriff's sale, then what happens to the $90,000 Labor lien?  Wiped out? Attach to it?

Any clarity would be appreciated.