lien priority

For any given property, there is usually specific sequence for lien priority. I know in the state of Florida, tax lien priority higher than mortgage lien hold by the bank, which is higher priority than other liens on the property. Federal income tax are responsibility of the owner and usually not direct lien on the property. If you are interested in one specific property and concern about liens, you should spend some money to get a lien research and title history search.