I owe $17,000 in back federal taxes. I just had to quit my job for medical reasons, my wage had been attached. I am 6 months behind on payments to the owner of the property. There had been discussion already about them taking the property back. When we were ready to move out and move to a different part of the country, the lien was discovered. Can the government force me to keep the property and not be able to relocate to find work. There is no advantage to my keeping or allowing the property to go back.

You say you are "6 months behind on payments to the owner of the property". But you must be the owner of the property otherwise the IRS could not place a lien on it. If you were buying it under a contract for sale, then it would not have been transferred to your name until you fulfilled the contract.

So you must have gotten a mortgage. Therefore, you have to sell the property or have it foreclosed on. If you sell, then the IRS wikk take their cut from the sale. If you let it foreclose, then IRS might have to take a subservient position to the mortgage lien holder.

The first lien holder is just that: FIRST lien holder. If the property is foreclosed on, the IRS will get their money AFTER the first mortgage is satisfied.