Hello again, Etna.
It would seem that DADS has the complete power to unilaterally refuse to issue/reissue a license because of an unresolved tax lien either on the corporation or any of its owners/directors as evidenced by the following:
DADS may deny an application for renewal of a license to an applicant if the applicant, or an affiliate, administrator, or controlling person of the applicant, for two years preceding the date of the application, has a history of an unresolved state or federal tax lien in any state or jurisdiction. 40 TEX. ADMIN. CODE § 97.11(g)(2)(A).
What further complicates the issue is the meaning of the word "unresolved" as DADS defines it, which seems to be ambiguous.
In your case, which is similar to what I have just read, an OIC was pending but no approval from the IRS had been received. According to DADS, this is "unresolved" even though there is nothing anywhere that defines "unresolved." I am not even certain that DADS would renew your license if the OIC had already been approved by the IRS.
It might be worth your while to contact DADS directly and let them know exactly what is going on and how you are planning to rectify the IRS situation. Sometimes it is better to voluntarily provide the information rather than DADS find out on its own.
Please let me know if I can assist you further.