Helps a ton, so when knocking on doors let it be known that I'm aware they are behind on tax payments and use the auction date to my advantage correct?

And Pennsylvania Courts have held that it will read a statute in favor of the taxpayer when there is any ambiguity.

@Joe PeaThere are very specific rules relating to S179 of property leased out to customers by non-corporate taxpayers. 

Furthermore, please note in support the following reg refernces:I say this because effective for taxable years beginning on or after January 1, 2016, the Internal Revenue Service in Notice 2015-82 increased the de minimis safe harbor threshold from $500 to $2500 per invoice or item for taxpayers without applicable financial statements.

PARTNERS DOING SEPARATE EXCHANGES A taxpayer must own a capital asset to do a 1031 exchange.

., this is very taxpayer-specific.  

Your participation is more than 100 hours during the year, and no other individual (including non-owners) participates more hours than the taxpayer,4.

Had an electrician that did that, he did the work and paid him as a third party where the owner cleared the payment.When we asked he refused.Told him that we would send a 1099 in with his name and business name and date of his corporate filing with an annotation that the tax payer refused to complete the form or give SSN.Then told him, to prepare for an audit.

@William Hochstedler  in most states  all Liens except Ad VAlorum tax ( which is paid current when you buy at the tax sale) and IRS liens are estinguished with the tax sales.. they can attach to the old owner but are removed from the property.this is why banks monitor your tax payments and if they are not made they notify you and can pay them then foreclose if it gets serious.. if a bank does not protect there position they get wiped out..

@Bill MitchellIt sounds like you have not made any quarterly estimated tax payments.