Bankruptcy chp 13, need expert's help

Property is currently in chp 13. I spoke to the trustee’s attorneys and they said seller is paying on time and there are $8000.00 IRS and other penalties inclusive. Attny’s don’t care they want 8000 to release the sellers
Loan amount is $66,000.
Repairs around $2,500
IRS and other lien $8,000
House is in good condition. I did the CMA and its $102,000
If I did my calculations right property is @ 74% LTV.
How should I approach this deal? Interest rate they are paying is 9.00%. The property is one hour away from where I live.
Should I go for it or move on to the next deal

I would offer to take over thier loan sub 2 and pay the $8k ch13 to get the trustee to release the house. This is not a bad deal depending on the area, payment amount etc… DUE DILIGENCE. YOu could probably borrow the $8k from a private lender and still come out alright if you need to. J