If Landlord has filed an eviction due to Tenant’s Default or other breach, including breaching for non-payment of Rent, regardless of the outcome or disposition by the court, Tenant agrees, upon request, that the court shall make a determination who the prevailing party is in any eviction and whether any attorneys' fees and court costs sought by any party are reasonable.

This approach simplifies the sale and avoids unnecessary legal or tax complications.If she want to share the proceeds and tax obligation in a technical way, she need to file a partnership return for this property.This post does not create a CPA-Client relationship.

Without giving the individual's name, even though once it is filed it is public information, could you post the specifics they are alleging or the case number?

.- Have they filed a police report?

They hold title, and the mortgage and promissory note were attorney drafted and filed at our local county. 

Quote from @Cheryl Abram: What legal filed docs are LPs entitled to see to help validate a deal's failure?

If you aren't already aware what happens after the 1031 exchange, you may have to file tax returns every year for Oregon AND Portland every year after you sell.

It is not legitimate and I do not legally owe this balance, but have been unable to get it removed from my history unless I file suit against the company.

My experience so far has made me regret my decision for TrueBooks to file my return.

Then the compile everything at year end and file taxes.