The IRS lien is junior to the mortgage that its in foreclosure, and the lien specifically states that it against the tax payer who happens to live at the foreclosed property address. 

Junior

Yeah, pay them but, do your own research and make your own conclusions.3) I haven't but, I know many that have and I've gone to sale with my junior lien and had someone bid thinking they were getting it from the senior lien holder.

Also the junior lienholders can say no way to their portion of a payoff.

HOA foreclosed on the apartment building and wiped out senior position lien and junior liens. 

But at this point, I am limited to a defined budget.I went to ListSource.com and generated a list for my area of homes with 40% or more equity, 3+ bedrooms, 2+ bathrooms, no junior liens, property value $75,000-$200,000, single-family home, and an age of 65 or older (not set on old folks but looking for filters).

Our nearby school actually no longer allows Juniors and up in on-campus housing due to overcrowding, so at least where we are there's not much fear of that.  

I am currently a junior Finance major at Penn State.

(Btw, I ended up going through with it junior year, and it was probably one of my happiest semesters!)

You can be duped into buying a junior lien.