If I buy life insurance with my sister as beneficary, when I die could IRS take that if I owe IRS taxes?

I owe back taxes which I am paying on installment plan. If I suddenly die, and my estate still owes federal taxes and there are no ets that can cover the taxes in probate process, could IRS lay any claim to a term policy that shows my sister as sole beneficiary. I help my sister financially and want her to have this if I die before she does.