I would start with securing a Power of Attorney, collecting a retainer from the client, and contacting ACS right away. Your client needs to be prepared to either make an Installment Agreement, and/or full pay the IRS. If you tell the IRS your client can either make an Installment Agreement or if she can full pay within 120 days, they should release the freeze, unless there are other balances outstanding. This is why you need to secure a POA and list years in the past (I would go back to at least 2000, just in case, and go forward to 2020).
ACS is here: 800-829-7650. Remember, you must be ready to make a payment arrangement for your client, otherwise they will not want to speak with you.
You can also call PPS, but if the account is in collection, they will simply route you to ACS and potentially more wasted time. PPS is here: 866-860-4259.
For others, here's a handy dandy list of IRS contact numbers:
https://www.mocpa.org/docs/pp-resources ... f?sfvrsn=0Good luck and let us know how it turned out!