Fuel tank removal on '88 Honda Civic

[packrat79]

I'm attempting to rebuild a well-worn '88 Civic, I'm new to automotive work but I'm trying to learn as I go. Right now I'm stuck on this and need some help. The gas tank is leaking and has to be removed for repair/replacement, but it doesn't look like it's going to be easy. The two studs/nuts that hold the gas tank retaining straps, are severely rusted - the threads on the studs are barely recognizable. There's no possible way those nuts can be wound off... what other options do I have? I can't go cutting and risk making sparks so close to a leaking fuel tank.
I don't want to give up this project on account of two rusted nuts.... there must be some other way.
Any advice would be appreciated.