Id strongly recommend sitting down with a CPA to discuss estimated tax payments.

I was not aware of a max, particularly because some taxpayers can claim that zero be witheld from their pay check.  

Your mother is the tax payer for that property so she will actually be the one doing the exchange and selling and buying.2.

The IRS has the legal authority under IRC 6020b to prepare a return for a taxpayer when they failed to file a return.

He confirmed that for Stewart's position is that there must be either a quiet title action or a quitclaim from the prior owner (the delinquent taxpayer.)

Subsidized by other taxpayers.

And a disregarded LLC does not change the tax payer in the IRS's eyes for purpose of the 1031.  

yes. i thought NJ and NY markets are the same. it was the news all over in the world that attracts homeless to NY that the city using taxpayer money to house them. it's $2000 per person a month. google any NYC pay homeless, tons of news. non paying tenants, paying homeless....http://www.dailymail.co.uk/news/article-3995098/Ne...There was a news few years back that NYC panhandlers who own a few condo apartments by putting dirty make up on without getting haircut or some with a dog. this is one of the news even on International Business news.http://www.ibtimes.com/how-much-do-panhandlers-mak...no offense, why we want to invest real estate?

@Kory Thaut, The tax payer needs to be the same on the relinquished and replacement properties when doing a 1031.  

If the taxpayer used the property as a rental or vacation home prior to using it as his or her personal residence, then the amount of gain that can be excluded will be reduced for that period of “non-qualified use” (see IRC Sec. 121(b)(5).)