I'm wondering if some one can help with an explanation about why a Hotel has many rooms with tax lien on auction? 

What's even more frustrating than asking the IRS help desk, is asking a Turbo Tax "Tax Specialist".

@Rebecca GonaBigger Pockets is a great place to find a tax accountant that specializes in short-term rentals. 

They can sell tax free.

As others have said watch out for property taxes and home insurance too. 

Instead of evicting them, i was thinking is there some way that I could rent it back to him for very cheap (mainly to cover just the taxes/ insurance) ie 2k a year rather than the going rate of 2k a month for similar properties.

We're right next to CA but get the benefits of no state income tax, 4th lowest property taxes, much more friendly landlord/tenant laws, no serious weather, proximity to Lake Tahoe, stable job growth/population growth, etc. 

@Steven HsuBigger Pockets is a great place to find a real estate tax accountant.A good real estate accountant can save you thousands of dollars by leveraging entity selection and formation, tax deductions, cost segregations, bonus depreciation and tax planning.I recommend finding an accountant who specializes in real estate taxation, business taxation, financial planning and tax planning.You may want to consider working with your accountant remotely to expand your options.I would also recommend looking for a accountant willing to work with you throughout the year.

Invent a global tax (Carbon Tax) and invent a token of credit against those tax's (carbon credits) and shazam a market where traders can buy, sell trade, option, leverage, hedge against these and the flow of them.

You will want to fully understand the tax reporting burden you will face.