Hi, I hope you are able to help with this issue. I found a for sale by owner piece of property in Clallam Co. I contacted the owner and ask if they would be willing to do a contract for deed with me. I offered 25K for the land, 2500 down, at 5% for 5 years. I met the lady at a local restaurant and she had the contracts for me to sign already with her which was the first sign to me that something wasn't right. I don't know this person from eve and she’s ready to have me dive into a contract. She agreed to my terms but at the end of the payment period, she wanted to "gift" me the land so she didn't have to pay taxes and so the income didn't affect her social security disability. She also wanted me to make my payment checks out to her boyfriend so SSD wouldn't find out about it. Second, third and fourth light bulbs going off in my head. She claimed she had been to the courthouse the day before to make sure she had the title free and clear and she claimed she did and had the deed with her. Something was telling me wait and I told her I had to wait two weeks until I got my taxes back then I would finalize the deal. She agreed. The next day, I called the county and found out there are 3 liens on her property. One from 2003 for 15K from the IRS for unpaid back taxes from 2000 and 2001, and 3 more liens from the Home Owners Association the property is located in for about 5K. The property is worth about 25K and I don't mind paying what it is worth. What I do mind is someone blatantly trying to rip me off. She is the property owner. The home owner association president identified her. What do I want to do? Tell her I will buy the house paying her 2500 in total and let the liens stay on the property. I understand that the IRS probably didn’t come after her or the house because she is on disability. Well, I am also on disability. Is it possible to make arrangements with the IRS to pay off or settle with for a lesser amount and make payments to the IRS? I want her to pay her own bills and I want her to get what is coming to her for trying to con people into buying this property behind the IRS’s back knowing they are going to get stuck with these liens. I understand I am the 5th person that the HOA knows of she has tried to do this to. Ideally, I'd like to settle with the IRS for a much smaller amount and have them keep going after her for the rest. The home owners association will let me pay out what is owed and will even reduce the amount by removing the late fees and penalties but this thief of an owner doesn't need to know that. I don't know how the IRS liens work. If I buy this land, I think I'm responsible for the whole lien. Can I settle with the IRS for less? Will the IRS take payments? Can the IRS still go after her for the balance as well? Thanks