IRS Lien Far Out Values the Property, Options?

[Sterling White]

Context: I have a potential seller that would like to off load a vacant lot (I already have a buyer). The problem is, there is an IRS lien on the property in the amount of $76k. Lots in this particular part of town go for around 12k - 15k on the high end. 

During my research, I learned about a lien discharge and form 14135.

 I have no issues with doing the legwork!