If the liner has failed, regular gas and drywall screws should loosen it up and scrape most of it off. That takes time though becuase you have to let the gas really soak that liner and start it peeling. Your probably looking at several applications of gas, screws and shaking. If you want if off in a hurry use MEK or acetone instead of gas. Be careful though both will soften the poly resin that your tank is made of. If you do it quickly several times and let the tank dry out in between you should be ok. I wouldn't fill the thing up with MEK or acetone and let it sit or you will have a really soft tank.
If you get most of it off then the new liner should cover whatever is left. This is why I like Hirsch sealer becuase you can recoat as many times as you want without removing it.
Scott