IRS liens - 120 days redemption

Thanks, pop01, glad to learn 120 days rule make me safe 

"IRS liens will stay on a property even after foreclosure under certain circumstances. So, buying a home at a foreclosure auction will not extinguish this lien immediately. There is a chance, however, that a buyer may not have to pay up. If the IRS doesn’t exercise its redemption right within 120 days of the a new deed being recorded, it will expire. " , If IRS make redemption within 120 days, that will be the seller's (Bank) responsibility.