@John SampsonI'll give you couple tips, but they can do more harm than good when you do not have tax background.

I mean, they're kids and I get that.... but this is nothing short of willful and intentional harm and negligence on the part of the tenant/family. 

.§11-4 The Property Manager shall abide by NARPM®’s bylaws and other policies and procedures of NARPM®, and shall seek to avoid doing harm to the organization.§11-5 The Property Manager shall ensure that all electronic communications and marketing he or she prepares is professional with respect given to the recipients.§11-6 The Property Manager shall act with integrity, good faith, and professionalism in connection with all NARPM® and NARPM® Chapter activities.Article 12: COMPLIANCE AND ENFORCEMENTThe Property Manager shall comply with this Code and shall participate in and/or cooperate with any investigation and/or hearing conducted by NARPM® pursuant to this Code.STANDARDS OF PROFESSIONALISM§12-1 The Property Manager shall review and shall take all necessary action to understand and to comply with this Code.§12-2 The Property Manager shall not interfere with any NARPM® action to investigate a violation of or to enforce this Code.§12-3 The Property Manager shall promptly supply any information requested by NARPM®during any investigation or enforcement action pursuant to this Code.§12-4 The Property Manager must take and pass an ethics course, which shall include discussion of this Code, every four years as a condition of continued professional membership.Antitrust ComplianceAs part of a settlement with the Federal Trade Commission (“FTC”), NARPM® agreed to change its Code of Ethics and will not adopt, encourage its members to follow, or enforce any Code of Ethics provision relating to solicitation of property management work that does not comply with the FTC Consent Order.

So this is deeper than a business deal this is a person out to do harm to a business.

Normally I do not allow tenants to do anything but after 13 years there may not be much harm.

I am at the very beginning of this and wouldn't be pulling any triggers for 1 to 2 years anyway, so I don't see any harm in starting to consider the concept COVID or no COVID.  

If the property is already vacant, I don't see any harm in it.  

We don’t know any PMCs to recommend in the area of Texas mentioned, but since selecting the wrong PMC is usually more harmful than selecting a bad tenant, you might want to read our series about “How to Screen a PMC Better than a Tenant”:https://www.biggerpockets.com/member-blogs/3094/91877-how-to-screen-a-pmc-better-than-a-tenant-part-1-services-and-processesWe recommend you get management contracts from several PMCs and compare the services they cover and, more importantly, what they each DO NOT cover.

@Jacob MurryIf you have doubts and question the LLC is only going to provide more benefit and security it will not Harm you id rather be safe than sorry if I were you.

But isn't it that we would still have claims of harm against existing or new landlord?