Due to oversight at the attorney's office, a tax lien , and two improperly recorded?? security deeds were discovered after the pre HUD approval.on a short sale. Of course this happened during the Christmas-New year for a closing scheduled for 12/31/11. We did not close. Who takes care of the lien? The seller has no money. Does Bank of America ever pay tax liens? I think the buyer will walk rather than pay them. can they be taken out of the relocation funds?