It may not matter what it is worth.
It would also be helpful to know if an escrow company can pay an IRS lien and make it go away overnight so that the new buyer and bank has a clean title the next day when they take full ownership.
Sure, an escrow company can pay for broker fees, the termite work, property tax, the loan balance, etc. But can they satisfy a debt to the IRS instantly overnight? Would they want to get involved with that?
I would image that an IRS debt would have to be paid before a purchasing bank and title company signed on the dotted line for that property.