Do liquidation trades executed by IB count as day trades?

Overview: 

Yes, if a position that is opened is subsequently closed in the same trading session (day), it is defined as a Pattern Day Trade.  If an IB liquidation results in the closing of a position that was opened in that same session/day, it would be counted towards the Pattern Day Trade total.  This could also result in the account being flagged as a Pattern Day Trade account.