IRS Redemption Question: Can IRS Opt To Take Property Rather Than Be Paid?

There is an IRS redemption period on a property we would like to buy.

It is was for a small lien of $5,400. My question is this, if we figure that it is a good enough deal
to move forward and take our chances, and the IRS elects to exercise their redemption right to
buy the property, do we have a right to pay them in full for the lien to satisfy them, or can they
decline our payment in full of the lien and force us to sell the property to them if it has considerable equity?

i.e., turn down our offer to pay the lien of $5,400 in full and insist on buying the house instead?

Thank you,

Kurtis