Huge IRS Lien And Cash Out Mortgage

I would like to buy a foreclosure at auction (tomorrow) that has good equity of 60k and also has a huge IRS tax lien of 185k attached to the property.

Is it possible to buy at auction (all cash) and then take out a new mortgage to get my investment funds back while the IRS lien is still active?
Then I will wait the 120 days for the IRS redemption period to expire?

Also, how often does the IRS actually redeem a property?
And might they redeem here because the Tax lien is so high, 185k?

Thanks

Dave

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