Sub2 With 22K IRS Tax Lein

Advice needed.

I'm looking at a property worth 105K with a balance of 93K and a 23K IRS tax lien.

If we can shake the tax lien, I've got a great sub2. A big "if". The seller is more than willing to carry it to another house, but what can I do to get the IRS to play ball?

Are there any other routes I can take?

Thanks in advance -

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