Before selling or placing on the market, find a tax person who is good dealing with IRS. Your best bet is to try an Offer in Compromise. What ever you do have someoneu00a0 speak to IRS on your behalf their auditors are trained to listen and solicit information. Once they hear it, it is out of the bag and on the table.u00a0 You will have to explain this to IRS exactly how much money you have to settle the debt.Not sure if the 25,000 is the amount of the lien or your cash at end of sale. Just a correction IRS will put a lien on any amount $5,000 and up.The only other thing I can suggest is see if your mortgagor will take a short buy down so you can pay it. That lien is a cloud on your title the buyer will not be able to get clear title and the sale will halt.u00a0 I am on Linkedin if you have anymore questions.