Legal Question in Tax Law in Illinois

In a judicial foreclosure, generally the foreclosing mortgagee has priority over the federal tax lien, and if the foreclosure sale proceeds were insufficient to cover the mortgage of the foreclosing lender (meaning there was no extra money for IRS or any other creditor), the federal lien, with respect the property, is of no effect. The federal lien itself though, is fully enforceable against any other property or rights to income owned by the delinquent taxpayer until such time as the lien is satisfied by having been paid or by the statute of limitations having expired (generally ten years from the date the taxes are assessed).