Hi and welcome to JA. I am Ray and will be the expert helping you today.
Yes you purchase the property subject to the liens.
This is from Mercer County website..
The successful bidder, upon full payment of the bid, will receive a Sheriff's Deed. This deed does not give clear title to the property. In order to obtain clear title, one must satisfy all outstanding liens and encumbrances
. If a purchaser does not complete the sale he can be held liable for his deposit.
You would either have to pay off the liens getting a release or sue for quiet title and see if the IRS shows up as a party.If they do not appear the court awards you clear title.
You would want to bid accordingly knowing you are likely to have to pay off the liens here.
Reference below sets out other terms of sale
I appreciate the chance to help you today.Please let me know if you have more follow up.Thanks again and good luck here.