Michelle, Thanks for the clarification! My main concern is not the redemption because if redemption indeed happen, I will get my money back later, although, without interest. What I am deeply concerned is about the senior IRS lien, where the auction winner has the full burden of repaying it. Please correct me if I am wrong. Let me frame the question with a hypothetical situation below: 1) John Doe bought his first home in New Jersey, in March’998 for $800,000. The house has only one mortgage on it, with current balance of $500,000. He is current on the payment. 2) In March’2003, IRS puts a $300,000 tax lien on John Doe’s primary residence in New Jersey. 3) In March’2005, John Doe buys a vacation home in California for $200,000. He finances it with a regular mortgage of $190,000. 4) In March’2006, IRS puts $6,000 lien on John Doe’s vacation home in California. 5) John Doe stops payment on his vacation home in California and the bank forecloses it. I become the proud winner at the trustee auction held in March’ 2010. To summarize, John Doe has two IRS liens: First one for $300,000 recorded on March’2003 on New Jersey property. Second one for $6,000 recorded on March’2006 on the California vacation home. As the winner of John Doe’s California vacation home at the trustee auction, which of the two IRS tax liens should I be worried about? The second IRS tax lien of $6,000 is obviously a junior lien and all IRS can do is redeem my new property within 120 days, which I am not too worried about. My main concern is about the senior IRS lien for $300,000 on John Doe’s New jersey home. Would IRS demand that I pay them $300,000 to get the title? Or, would that also be considered a junior lien? Thanks a lot!