As long as the IRS was given a sufficient window to pay for the item it would still work. There is no reason for them to have to pay up front. If they can't se

As long as the IRS was given a sufficient window to pay for the item it would still work. There is no reason for them to have to pay up front. If they can't sell the asset and then return 80% of it's market value to the original owner over the course of a year, than they were probably wrong about the market value. Of course there are certain items that may take longer than a year to find the right buyer, mega yachts, specialized works of art, but if these things take years to sell and find the right buyer than their potential market value should be reduced to reflect that.