And third issue then is who really is the tax payer of those properties. 

Without an election a taxpayer would remain a single-member LLC and the activity would be reported on their schedule C or E(page1) of their individual income tax return depending on the character of the activity. 

I wanted to see if anyone here has been successful at disputing a late property tax payment penalty...and if so, what reason did you use?

[I am aware of 1031 exchanges and if we decided to keep the place would either not sell it or would try to do a 1031 to defer the tax payments.]5.

The problem is taxpayers are only allowed to make one indirect rollover per year.

This should be required reading for all high school students, imo.Total Money Makeover (Dave Ramsey) - how to get your finances under control, if they aren't alreadyAll Your Worth & Two-Income Trap (Elizabeth Warren) - the intersections of personal finance and government policy - good things to understand if you're a tax-paying US citizen.Your Money or Your Life (Vicki Roberts, Joseph R.

@Scott Matthew Courtney, thanks for the reply.. it's a federal tax lien for "small business / self-employment area #2" against the named tax payer for "1040 kind" of tax.

The thing that helped a lot was the tax payment over 3 years law.

As a cash basis taxpayer, you can not deduct money you have not spent

In the City of Los Angeles, a taxpayer funded tenants right group (yes, taxpayer funded...) is demanding jury trials for evictions!