Skip Useful Life Tax Depreciation?

[JayCinta Henry]

An accountant friend advised not to take the 27.5 years depreciation because when/should I sell the property, federal taxes will be due on the total amount depreciated and written off.  What do you make of this?

If you do a 1031 exc. and you took the 27.5years depreciation, doesn't that benefit you, or does the tax incidence will travel into the new property?