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In this video, Zack provides a tutorial on how to access the IRS tax lien list online for free, emphasizing its value for wholesaling real estate. He explains that this list is crucial for identifying motivated sellers, as individuals with tax liens may also struggle with other financial obligations and property maintenance. Zack encourages viewers to utilize this resource effectively, as it can lead to significant opportunities in real estate. He also prompts viewers to engage with his content by liking the video and subscribing for more valuable insights. Additionally, he mentions that in Bexar County, users need to email the relevant office to set up access to the list.