JustAnswer is designed for an interaction between the expert & the customer; you asked a simple question which could have been answered with a simple yes or no. I answered "No" & also explained why. If you wanted further clarification all you had to do was ask -- and that's all you still have to do -- as I said, I'll be happy to answer any follow-up questions that you may have, but you need to ask them here, not in "feedback", we don't get to read the feedback comments until much later in the process.
It doesn't matter what state you are in, all the IRS can attach is a taxpayer's equity in whatever property he/she has.
If, on the other hand, the mortgage was created fraudulently to attempt to evade taxes, and that could be proved in a court of law
, then it would be possible for the court to void the mortgage & then the entire remaining equity in the property would be subject to the IRS collection process.
This of course would not void any legitimate mortgages supporting a note or other obligation used to acquire or improve the property or to provide security for any other legitimate obligation of the taxpayer.
If you have any other questions about your "hypothetical" situation, please ask.