I want to clarify to make sure no one is confused. If the short sale is going through, the taxes will be paid by the lender through the escrow and sale. Taxes are independent of the
mortgage and can be called due at anytime during the
process. The likeliness of that happening or very low, but it can happen.
It's always best to speak with a qualified attorney when it comes down to these legal issues and especially taxes.
If the mortgage is not in your name, you can't write it off.