I wonder though if you don't pay for it and they foreclose I wonder if they are super liens and come ahead of the bank or junior.. in CA they are ahead of the bank. 

Any thoughts on using an LLC to set up a lien on the property in essence the LLC will offer you a HELOC or just a loan on the property as a junior lien holder?

First step....find a local Wxperienced short sale agent.....the bank will require it to be listed for a short time and more importantly someone who Knows what they’re doing needs to put it together, including determining what add’l money a buyer may need to kick in to junior debts Before making an offer. 

My experience in MF is that of becoming a junior high school referee.  

The home is probably worth 200K (ARV) The foreclosure judgment is at 126K (so there is some meat on the bone) HOA lien ($1500) IRS Lien (130K)Based on this info, would you agree that the IRS Lien is junior to the mortgage?

If I only had the money back that I spent on alcohol when I was enlIsted and a junIor offIcer!

There is an IRS lien junior to the second lien.  

So I would still be looking at roughly $70k as the hammer price.All junior liens except those that have super-priority will be extinguished in the foreclosure.

I am currently a junior in College and recently got a pretty sweet full time job that will be paying for my college and paying me enough money to start thinking about real estate investments!

Then some others say you have to be a junior loan officer first.