Your question was cut off so I am not sure what you were asking. But if the tax lien is just under you name and your wife qualifies on her own then she should be able ot purchase the property just under her name.
If it is an IRS lien you are correct that you may very well not find anyone to give you a mortgage while the lien is unpaid. If you purchase they can then lien that property. you should seek the advice of a professional who works with liens to see your options