Will any funders do a new loan or advance that pays proceeds directly to IRS to satisfy a lien?

Merchant consistently doing over $220k per month in sales for over 4 year old business with no other positions. The business owner has lingering $180k tax lien from a prior business venture that he was an investor in. He is tired of trying to settle/negotiate with the IRS. He claims IRS is dragging feet in allowing a payment plan (which would be the lower cost means of financing). So he is looking to for a loan that will be used to pay off the lien.

This is obviously a large tax lien but merchant would be ok with funder sending loan/advance proceeds directly to IRS to pay off lien in order to mitigate risk for the funder. Please PM if you think you can help.