I thought I responded but my post seems to have vanished.
I would first take care of the IRS: Call ACS and request first time abatement and then get them into a streamlined IA.
The moment that is set up I would file a 12277 and request the Notice of Lien be withdrawn because the taxpayer is in a payment plan and now has lost his license and ability to make money. I bet the lien unit will agree. If they ultimately refuse with withdraw it file a 911 and argue hardship.