My aunt was left with a huge tax debt and no real income 900 month social security/ she owns a house and a condo/ can she give the condo as payment to the IRS

No, the IRS has no use, or no desire for a house. She can sell the house and pay the bill.

Or she can meet with the IRS and try to work out, deal.

If it's a property tax bill, the local tax authorities will seize the property and auction it off, the IRS wouldn't have authority in that case. What type of tax bill owed is important in this case.

Smoothy makes a good point.

The IRS typically will NOT force the sale of a house or condo if said house/condo is the taxpayer's primary home. As a matter of public policy, they will not make someone homeless to pay an income tax bill.

This is especially true if the taxes were owed principally by her deceased husband. She may be able to claim Injured or Innocent Spouse status.

She should probably seek help by a competent CPA, tax attorney or enrolled agent to represent her before the IRS to work out a deal.