The goal of this whole process is to find good tenants who will pay rent on time, respect the property, and respect their neighbors. 

I would not be where I am without their support, respect, and lessons.....and humor.  

The same shared causation can apply to the example above as well.Also, with respect to your comments to @Greg Martin  If there is gross negligence, this may eliminate coverage as conduct that rises beyond neglgience is usually treated as an exception under the policy.

That essentially means that one partner looks down on and does not respect the other.

@Conner Olsen, respect💯! 

@Mike Klarman I respectfully disagree with that take.

Sounds like you are a respectful smoker! 

With respect to the property you are trying to buy, it doesn't seem like a fact pattern that screams creative financing. 

"Title 28 U.S.C. 2410(e) - Whenever any person has a lien upon any real or personal property, duly recorded in the jurisdiction in which the property is located, and a junior lien, other than a tax lien, in favor of the United States attaches to such property, such person may make awritten request to the officer charged with the administration of the laws in respect of which the lien of the United States arises, to have the same extinguished.

Quite a few well respected EA and CPAs have weighed in and confirmed just that.Your other post agrees with this as well: I'm sure I heard - if your business is to flip homes, then you do not need to pay capital gains taxes.