Forclosure tax waived on residence property

I defaulted on my home residence on both primary mortgage and HELOC loans and ended with final forclosure and the property is now for sale @300k vs. $540k primary loan and $98k Heloc plus late payment charged and fees if any. I moved in back to my second house and reestablished residence and counting towards a two-year requirement for residence purposes. After meeting the requirement period, can I claim another income tax waiver for the second time on this second residence if I forclosed the second time? How many residence property can a taxpayer be waived from paying federal income taxes due to forclosure?