I'm not going to waste my time calling Transfac to ask a stupid question on a matter that is established by standard IRS operating procedure. There is not a shred of evidence that Tansfac has "first position" to the IRS in the event of a tax lien. Such an arrangement would have to be specifically arranged between the lender and the IRS on a case by case basis.
How completely ridiculous to try to advance the notion that a private corporation has (by default no less) priority over the IRS to assets for recovering public funds.