If the front wheels are cocked at an angle, or against an object, it may be difficult to get the steering lock to release when you turn the key. Wiggle the wheel in the direction necesssary to take up the pressure pushing against the internal plate. Sometimes you have to really move the wheel, while turning the key. Don't break the key, or you will have expensive repairs before you.
But it is possible for the ignition lock to fail in the locked position, and in that case you already have that expensive repair before you.
Read my answer for the 1985 380se with the same problem.
Try jiggling the wheel as you turn the key. Sometimes if the steering wheel is in a little bit of a bind it won't allow the key to turn or unlock the wheel.
jiggle the steering wheel there is probably tension on it to make it hard to unlock
how do you remove steering wheel on mercedes 560 SL 1987
To unlock the steering wheel on a 1993 Honda place the key in the on position. Doing so will free the steering wheel.
To adjust the steering wheel tilt on a 1995 Mercedes Benz C220, locate the tilt adjustment lever beneath the steering column. Pull the lever down to unlock the steering wheel, then adjust the wheel to your desired position. Once in the preferred position, push the lever back up to lock the wheel in place securely. Make sure the wheel is firmly locked before driving.
You should take out the Mercedes badge out of the steering wheel. Then you should see a screw inside the steering wheel. Take it out and you're done.
Your ignition switch crapped on you
To unlock the steering wheel, insert the key in the ignition, and turn the wheel hard to the left, and then the right. This will usually unlock it. If it doesn't, remove the steering wheel, and look for the plastic tabs that are sticking. Press down firmly on the tab with a screwdriver, while moving the steering wheel.
Only if your towing the vehicle by the rear wheels. If you are towing by the front wheels you do not need to unlock the steering wheel.
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Hold the steering wheel tightly and move it quickly counter clockwise. This movement should unlock it.