Alabama tax deed property with IRS lien on taxpayer

[Roger Gelpey]

I am getting ready to apply for my deed on a property with an IRS lien associated with it. The "former" owner has debt of other sort as well as the IRS and we are getting a title binder to sort all that out as to the QT action. My question is that according to some education that I've taken (multiple) the seems to be a way to "extinguish an IRS lien after 120 days. If anyone can point me in the direction of the source of that info I'd be eternally grateful! Thanks as always!

Roger G