James, have him apply online for loans or refinances on the home and get three rejection letters (online so you actually receive the rejection). Send them to the RO, tell him the wife is unable to borrow, and propose he set up the IA and file the Notice of Federal Tax Lien (if they have not already) to secure their interest in the house. They will either pay it off through the IA, or when the house sells. Worst case the IRS can send it to DOJ when the 10-year statute is going to run out and move to seize it then.
