I've been recommended to several places by other investors that aren't exchanges, but hedge funds who are the originators of the debt, or pool the debt together, and then sell it out.

When analyzing a deal do you look at cash flow per unit after debt or cash on cash return?  

You can't do a UCC filing, the debtor doesn't own the home (and neither do you).

@Curt Smith  is an expert in MH and so is @John Fedro who has an awesome blog.I welcome you to my blog here http://www.biggerpockets.com/blogs/3-reiskills-and...I look hard at seller financing with sellers that can not sell (SFH, not condos or THs) and pair them with high income but debt or FICO challenged buyers.I buy on sub2, wrap or control w LO or SLO, then exit w LO or Lease and ROFR.If you ever want to chat on the ph, see my signature.I like the votes your getting, by the way!

It's up to the lender if they want to go there and not seek any judgment against the forgiven debtor.

If your note and the circumstances surrounding your note (such as information provided to the debtor, disclosure requirements, etc ) either do not comply with, or lack evidence of all compliance features with these two governmental regulations then your note will be unsalable at anything but severe discounts.  

Problems I am facing include, having to fish to pay off this tax debt or using the money I make fishing which could be 30, 50k in three months , and then fish some more to invest, but I’ve been at this for 7 years and every day I spend on the boat I want to jump over when missing home 😆.

You need to reduce the note to a judgment against the debtor before going after other assets such as the personal residence.

If it was reaffirmed, the debtor is personally liable for the debt again. 

They only auction the rights and interests of the tax debtor and it's not uncommon that there is another or other persons on title that could conceivably be your real estate co-owners.