Quote from @Julie Garner: I'm surprised that someone who recognizes the illegal importation of often unvetted individuals would seek to find yet another way to fleece the taxpayers.If our elected can fleece taxpayers, should those in real estate also have the same right? 

Ask your accountant about de minimis safe harbor or safe harbor for small taxpayers.

Now you have (a) shifted persons for a net gain because what would have been 100% tax payer funded is now at least partially private sector financed.

Passive activity losses are those losses from activities in which the taxpayer doesn't materially participate.

Black market-  most economies that have something that impactful happen, causes the taxpayers to move to a black market approach.  4.

Depreciation might be unfamiliar to some U.S. taxpayers, so consulting a tax professional is recommended

She has to buy in the same, or at least the same tax payer, name as she sells in.

I believe the answer is no because there would be different taxpayers on the title but any thoughts?

I'm referencing what is referred to as the "disregarded entity exception" or "Same Taxpayer" rule.https://www.1031.us/using-disregarded-entities-like-kind-exc...https://www.firstexchange.com/vesting-title-1031-exchangeIt would appear there's precedence for treating a single member LLC that's a disregarded entity for tax purposes the same as the individual in taking title to replacement property in a 1031 exchange.

After the 3 year period to redeem property, what am I to do as the tax payer?