It depends upon what the meaning of the word is is. If the if he-if is means is and never has been, that is not—that is one thing. If it means there is none, that was a completely true statement.
The Federal Tax Lien
On June 28, 2010, candidate for US Senate Christine O’Donnell was on WDEL with Rick Jensen. During that interview she was asked about a Federal Tax Lien. She called the lien, “Thug politics at it worst…” and said, “There wasn’t even a tax lien.” This is that tax lien:
The lien was for the 2005 tax year and first assessed in 2006.
The tax lien was for the tax year 2005 and the first date of assessment was May of 2006, which was 2 years before she ran against Joe Biden for the Senate and 4 years before her bid against Mike Castle.
The lien was released in May of 2010. It is unclear whether Christine O’Donnell paid off the tax lien or whether it was dismissed.
The Mortgage Foreclosure
In March of this year Christine O’Donnell was interviewed by the News Journal and asked about “mortgage claims” on her Lincoln Street home. O’Donnell, “chalked up the mortgage mess to a technical error by the bank.” This is the initial filing by her mortgage lender:

The court filing by Christine O’Donnell’s mortgage company shows that O’Donnell stopped paying her mortgage in October of 2007, and her lender filed suit against her in March of 2008.
This is the subsequent May 13, 2008 filing by Christine O’Donnell’s mortgage company:
The May 2008 filing by O'Donnell's mortgage company shows she never responded to the suit.
The document shows that as of May, 2008, Chistine O’Donnell still had not made a mortgage payment, and was delinquent from October 2007.
The document also states that Christine O’Donnell, “failed to appear, plead or otherwise defend” which means that O’Donnell simply did not even respond the court notices she was receiving and the mortgage company directed the court to “enter Judgment by Default”. The word “FORECLOSURE” appears on page 2, where Christine O’Donnell’s mortgage company is asking for reimbursement for “FORECLOSURE COSTS” in the amount of $543.00.
In an interview less than a week ago with Byron York from the Washington Times Christine O’Donnell called the claims that she sold her house while it was in foreclosure “a flat out lie.”
However, the mortgage company filing not only shows that her house was in foreclosure, it shows that Christine O’Donnell was not paying her mortgage and would not “appear, plead or otherwise defend” herself against the mortgage company filing.
As of this posting, the tax lien and the mortgage foreclosure are apparently satisfied.
One more point: It is clear that Ginger Gibson’s March 2010 News Journal expose about Christine O’Donnell was correct and accurate. The News Journal generally makes my skin crawl, but that needed to be said.
UPDATE: And if there was any little shred of doubt, take a look at this beauty:

That document above shows the history of Christine O’Donnell’s mortgage FORECLOSURE.
Notice at the bottom, under the date 4/1/2008, you can see that Christine O’Donnell was “Served personally on 3-25-2008″ by the Sheriff.
And this should put Christine O’Donnell’s false claim that the house was not in foreclosure when she sold it to rest. On 6-4-2008 a judgment of foreclosure was issued against her by the Superior Court of New Castle County.
The last entry on her case history states, LEV FAC RET’D – SHERIFF SALE 8/12/08 STAYED PER WHITTINGTON AND AULGUR
Which means that Christine O’Donnell’s house WAS IN FORECLOSURE, and the mortgage company’s attorney “STAYED” THE SHERIFF’S SALE.
Yet, less than one week ago, Christine O’Donnell told Byron York from the Washington Times that the claim she sold her house while it was in foreclosure was “a flat out lie.”
Game. Set. Match.
Read more about Christine O’Donnell at DelawareTomorrow.com:
Christine O’Donnell: How to Live on Less than $13.00 a Day
Christine O’Donnell: Why Are We Learning the Truth Now?
Comment Rescue: Home Sweet HQ
Is Christine O’Donnell’s “Home Office” a Violation of Campaign Finance Law?
Tossing Your Money Down the Christine O’Donnell Money Pit
Who Will Christine O’Donnell Represent?
Christine Relates a Zany Yarn
Christine O’Donnell: The Rules Don’t Apply to Me