I'm Doug, and I'm very sorry to hear of your situation. My goal is to provide you with excellent service today.
The casualty loss you suffered is not the sale of the property which results in the liens being paid, and so the IRS will not be able to force the insurance company to pay the money over to them.
Rather the insurance company will typically pay the contractors
directly for the work in rebuilding the home and the IRS lien will simply remain intact on the property.
If you will look at the policy it does not allow you to demand a cash payment from the insurance company for the damage. Rather the company has the right to ensure that the property is rebuilt. Additionally, presuming that you have a mortgage
as well, your mortgage also requires that the property be rebuilt and that you do not have the right to demand cash payment from the insurance company.
In conclusion, as you don't have the legal right to demand the cash, the IRS doesn't have the ability to attach the funds earmarked for the repair of the property to satisfy their liens.
You may reply back to me using the Reply link and I will be happy to continue to assist you until I am able to address your concerns, to your satisfaction.
Please remember to rate my service to you so that I can be compensated for helping you.
I wish you and yours the best in 2015,