[quote=UCGal]
I think you’re confusing property taxes – which are tied to specific parcels, and federal and state tax liens – which are tied to people or businesses.[/quote]

No, I wasn’t confused with Property tax and income tax. As mentioned, there are Tax liens from Federal and State.

That is why I asked this question.
I don’t know if the income tax lien attached to a person or a property.
And if it is attached to a person, then why won’t the first buyer be responsible for the house he/she bought ?