Can a IRS lien on a property be negotiated?

[Zariyan Stark]

I recently came across a property that has a substantial IRS lien. Ultimately with the sellers financial situation, this house will go to foreclosure in the next few months and I want to see if anyway I can help this individual out and make a deal.

House value: ~320k

Mortgage 1 on house: 130k

Mortgage 2 on house: 30k

IRS lien: ~120k

child support lien: ~40k

The child support lien I know is not negotiable. However, I'm not 100% sure about the IRS lien

The home owner doesn't want to lose this home. However, he would be open to selling the home and being a tenant as a renter.

Does anyone see a possible deal that can make the numbers work? would this require a short sale? Can the IRS be negotiated with so we can transfer the title without issues for under market value?