Question For All Wholeseler Experts (IRS lien on property)

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Quick question to my Wholeseler experts: 

What would you do in the current situation, this is more of a creative financing situation.

Seller agrees on a price to sell you the house, he is selling you the house for a 50% discount of ARV. He has a loan of about 20% of ARV BUT he has an a personal IRS lien to his name 10-15% higher than we you get the property under contract for. IRS puts a lien on his personal property. Property is in foreclosure process he has about 2 1/2 months.

What would you do ?