Toyota Repair: ignition, lock cylinder, steering wheel

Question
key will not turn on = steering wheel is locked - need to change tumblers - can't get key to acc to pull out - is there a way to unlock steering wheel and turn on key?  

Answer
If the key can't be turned to the "acc" position then the lock cylinder will have to be drilled out, once all the tumblers are drilled out the cylinder can be rotated to the acc position and the retaining pin can be depressed to release the cylinder from the housing.