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Regarding Bankruptcy law (Florida) - IRS has already obtained a lien on my home, and my priority is to get this debt paid. My home has 2 small-amount first & second mortgages, and a larger 3rd mortgage for home equity loan outstanding. Selling home at today's market value would provide enough to cover IRS and first and second mortgages but not home equity (I have no other assets, own no other property). If I were to file Chapter 7 now, would IRS be among the first entitled to be paid in full from the sale of my home in a bankruptcy sale -- so that in coming out of Chapter 7 the IRS lien would be satisfied in full, and remaining amounts owed to other creditors not paid from sale of home discharged?