No. The IRS' lien is "against" a particular taxpayer, not against pieces of property. If IRS files a lien against you, it would apply only to property that is in your name. I assume from you question that your name is not on the deed to your mother's home. If this is the case, a lien against you will have no impact on your mother's house.
Answered on Mar 28th, 2012 at 12:52 PM