Not expert advise

Depends. The bank will be the primary lienholder. So if they foreclose and auction the house off, then the balance owed will go first to them. If there is any left, then it goes to the lien.

Hello Amy:

I don't know if the IRS get's theirs first or the bank. However, as far as YOU'RE concerned, it doesn't matter. If the IRS gets paid off and the bank doesn't, the bank will sue you. If the bank gets paid and the IRS doesn't, the lien will follow you until it DOES get paid.

excon

Not expert advise

It appears you edited your original question to the above. I don't understand why. But the advice you have gotten was accurate. A mortgage holder has a first lien. I don't think even the IRS can supercede that. So the bank gets first crack at the proceeds from the sale.