I've been audited in the past for several years of not paying taxes on business income and had 2 IRS tax liens against me. I remortgaged my home in December 2006 and paid $67,000 to IRS with some of the proceeds, tax liens were satisfied and released. At the time, there were other years I did not pay taxes and now have 3 new IRS liens totalling $40,000. I am now in defunct on my mortgage payments, upside down on value, and am facing foreclosure. Won't the bank have to pay my IRS liens off if they foreclose? I have two other loan/credit lien judgements against me and one pending. Will I still be liable? Did I commit fraud? If so, what can they do?