Not of course, that they ever do...
IRS lien against current owner. Lien discharge is recorded (prior to closing). Closing goes through. A year goes by & the new owner tries to refinance only to find that the IRS filed an "amended" lien stating that they discharged the original in error & that they had intended to bring the original lien forward; thus the title issue is whether or not the IRS has a valid lien, that didn't get taken care of at closing.
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