A look of my quad on County Auditor online revealed total tax for 2017 was $3,359,20... 

I am good friends with an IRS auditor. 

Where I live we are required to list contact info with the auditors office - so if the name matches I may try the phone # listed there first.

It's been my experience in the rare event of an audit overly complex structures get more scrutiny from auditors because they assume your trying to hide something.  

@Mark Forest I think if you try to take it as a repair you will be arguing before an IRS auditor . 

In my case, the auditor wanted to verify my material participation as it pertained to each of the task I perform for my business. 

Auditor site values at $112,000 in 2017.  

Just cutting the child a check without issuing a W-2, without potentially reporting on the applicable Form 94x series (and state equivalents), without having a completed I-9 and signed contract on file...if I was an IRS auditor I'd deny the deduction, and claim the checks were gifts, and you'd have a very hard time proving me wrong.Unless the child is going to be working a lot in your business, the juice may not be worth the squeeze here. 

This distribution is something I can look up in state code, but wondering if you know off the cuff.My angle was to use an Affidavit of Lack of Probate to avoid probate as decedent did not have a trust, joint tenancy with right of survivorship, community property agreement, ect.Once the affidavit is recorded with the county auditor, the net effect is to vest title to the "rightful" or legal heirs since there is no will.

We paid cash for property at 22k, put some work and money into it, and it's been valued by the auditor at around 45k before improvements (however hasn't been officially appraised).