A disabled person has a Pennsylvania tax lien against him for unpaid personal income tax (from the late '90s). As his only income is Social Security disability benefits, he is unlikely to be able to pay off the lien in the foreseeable future. Recently his application for a new apartment was turned down, and the lien was cited as the reason. (His current apartment is not fully accessible.)
Is there any way to petition the Pennsylvania Department of Revenue to lift the lien on hardship grounds? I could find nothing on point on the department's Web site.
Thank you.