I have a steering wheel that will not unlock and a ignition switch that will not go to acess position
Pull drive shaft or tow with a roll off truck (Flat bed that tilts)
If the car has a manual transmission, just shift it into neutral and raise the front wheels. If it has an automatic transmission, you may need to disconnect the drive shaft, then raise the front wheels. Either way, just go at a steady pace when you're towing it, and you should be all right. You'll either need a wrecker, or a pickup with a tow dolly.
In general, a rear wheel drive car should be towed with its front wheels on the ground, to avoid any possible damage to the drivetrain. But if the steering wheel is locked and won't unlock, if the wheels are not straight that may be a problem too. Perhaps towing the car using a flatbed would be best
