New Federal Tax Lien on property trying to close, SS approved... HELP!

I have an approval on a property from the 1st/2nd lienholders… ready to go to closing, financing is ready… problem is, the IRS placed another tax lien on the property, this time in the amount of $93k. There is no way that the IRS will get their share of his tax lien if it goes to Foreclosure… from what I understand, the IRS has to pay off the 1st/2nd liens PRIOR to being able to sell the property for what they hope is a profit… the seller owes $445k on the place right now, it’s worth a legitimate $400k… take the $93k tax lien and add that into the mix and you have over $500k in liens… to which, the Federal Government won’t ever be able to get their money back.

The borrower has no other property, no person property, nothing that we can attach the lien too, so I’m SOL in that regards so to speak. Is there a way to get the tax lien removed from the property without negotiating it down? There was around $13k from the short sale being paid to the IRS for the PREVIOUS years tax lien… but now there is obviously not enough money.

Is there anything else I can do to help expedite the removal of this lien?