No. As if the IRS seized the home & it went to auction, it all would be subject to the prior recorded mortgage.
Please remember to click on the green "ACCEPT", or the "smiley face" as appropriate; that is the only way we get credit for our work, even if you are on a subscription plan. Feedback, if you have time and bonuses, where you think they are warranted, are always most appreciated. Before or after you ACCEPT, I will be happy to answer any additional follow-up questions you may have. Thanks again for using our service. If you'd like to contact me again, in the future, just ask for "Steve G" at the beginning of your question.