If not I will see if I can find one to chime in.There could be other specific circumstances that cause a taxable event, but in general this is the strategy and I have seen it work well.  

Those rules don't apply.Every state has it's own laws, but property left behind by tenants, regardless of the circumstances, has to be documented, removed and stored before it can be dispositioned. 

Hey Melissa, I am local to your area, I am a real estate agent here in Rhode Island, & I have the resources to connect you with experts on my team who can offer creative financing solutions that align with your unique circumstances, including the lien on your property and your current credit score.I would love for us to meet in person and go over the options that you have.

Cleaning the furnace, A/C, flushing a water heater, checking fire extinguishers, or things you might want to take on, to make sure they are done, like smoke detector batteries, water filters, or anything the tenant might neglect.

What else has the current owner neglected or just ignored?

SGFHs are terrible, terrible cashflow investments, and if you're making money on them, it's often because people are neglecting capex and the house is rotting or it's paid off any they just don't have the sense to realize that there are so many better investments than keeping the money in a house. 

Here’s the reformatted content for Bigger Pockets, maintaining your original content:Leveraging Unique Circumstances for Investment SuccessI absolutely love this question and am genuinely impressed with how you’re leveraging your unique circumstances to take a nuanced approach to a popular and lucrative investment strategy.

This deal CAN still be done, but the owner in FL has to step forward and work out a resolution with the IRS, which can certainly be done, and, depending on the owner's other circumstances, the resolution may be quite favorable to the owner.  

Dads who went to jail can be much harder on kids, trying to keep a kid out of the experience they had but every circumstance is different.  

There are pros and cons for each entity type, depending on circumstances.