Thanks coilover,

It doesn't look there has been gas in the tank for years so I don't think an explosion is a concern but I wont use a torch anyway. My thought is to use snips and needle nose pliers to nibble it away. It might prove to be too heavy a gage for that however. Cleaning is definitely in order. Overall the tank look pretty good. I will do a leak test to be sure but I'm optimistic (perhaps overly) that I wont have to coat the inside.