Locals there complain that both are increasing taxes, fees, fines, or other ways of shifting cost burden on to tax payers. 

The auction company is listed as the Taxpayer but there are some taxes due on the property for 2019.I am confused as to what’s going on and who the owner is?

IRC §469(c)(1) defines passive activity as any activity which involves the conduct of any trade or business, and in which the taxpayer does not materially participate.

We have cleared all the obstacles to our quiet title IRS, taxpayer, liens etc but private lender has filed pleadings.

For instance, if the listed address of the tax payer is incorrect and you purchased the tax certificate, if the tax payer claims they didn't receive notice of the tax sale would this void the tax certificate?

Keeping the tax paying entity consistent throughout an exchange is basic 1031 practice that any competent QI should have told you.On the other hand, the other folks who told you to not quit claim the property out of your trust right before the sale were right on and gave you very very good advice.  

@Courtney M.California is getting less and less investor, entrepreneur, taxpayer and constituent friendly. 

Can't beat the Prop 13 property tax, paying about $1,000 a year for a house worth $600,000.00. 

//Begin Gain From Involuntary Conversion Rules(c) Conversion into money or into dissimilar property.(1) If property (as a result of its destruction in whole or in part, theft, seizure, or acquisition orcondemnation or threat or imminence thereof) is compulsorily or involuntarily converted into moneyor into property not similar or related in service or use to the converted property, the gain, if any,shall be recognized, at the election of the taxpayer, only to the extent that the amount realized uponsuch conversion exceeds the cost of other property purchased by the taxpayer which is similar orrelated in service or use to the property so converted, or the cost of stock of a corporation owningsuch other property which is purchased by the taxpayer in the acquisition of control of suchcorporation, if the taxpayer purchased such other property, or such stock, for the purpose ofreplacing the property so converted and during the period specified in subparagraph (3) of thisparagraph.

You have 180 days to complete the process.The tax payer for the old and new property must be the same.