If you are going to these locations for investment purposes, the cost of your travel is added for tax purposes to the cost of the certificates you buy, and you will therefore pay less in taxes when you sell the certificates because you will have less of a profit. Furthermore, if you can make the case that you are in the business of buying tax lien certificates, your travel expenses are deductible immediately. As a rule, you cannot deduct travel to learn about or investigate investment opportunities.
