Mixed Use Development stalled

[Paul DeBoer]

I have a development that is being held up by a unmotivated seller. We have a contract to purchase his condemned house but there is a large Tax IRS lean. I am ready to get approvals from the municipality and the seller is now holding up the process and delayed it so much that we are having to postpone the development until spring of 2024.  The tax lien is for about $190,000 and the purchase of the property is for $85,000. He also owns other properties that would cover that lien amount.  Keep in mind that we have had identified these clouds on title in October and heard from agents that seller was clear to close. The due diligence wrapped up and we were ready to close in January 2023.  But, seller has not done his work needed to close and the title company has not been able to help close either. I have two questions, first is there the possibility of unethical behavior going on in the back ground not actively closing the title so that I walk and another developer comes in or is that my paranoia? Second, does anyone have experience with releasing tax liens and know exactly what forms I need to submit to the IRS to get this seller to close on the property?  I am trying to avoid legal action.