Is it public record that I can find online?

I found it very unlikely that the government would not want to get their piece of the pie, especially if they had purchased a new primary home.Donyou have a Tax Code or Publication Number you can share so I can study up and understand your thought process more in depth?

Not all data is public? 

It's how it feels, to the public.]

But the places we all encounter that could only have a wheelchair ramp put in that intrudes into the public sidewalk (which neither the landlord nor the tenant owns, and now the sidewalk may not be sufficiently wide or accessible for a wheelchair), or that would require tearing down the storefront's façade (envision a storefront right up against the sidewalk), are grandfathered in. 

Columbus has the largest company in the state, Cardinal Health. 

YUP anyone advocating this to the public is not doing the industry any favors to many bad apples and even if your the holier than though trainer etc etc.. the students are such that you cannot know who is going to be a bad apples and screw people.. having spent 40 years lending money to investors .. its the nicest ones up front that end up being bad apples.

Publication 336 (cash method section) gives a clear example very similar to the situation described where constructive receipt was made because the agent of the taxpayer received payment for the taxpayer. 

@Kate Zieverink McMinn we just hosted a webinar with a friend in Orange County, CA that used to be a public works engineer.

If you made those free they'd be complaining about jobs or supermarket deserts or lack of public transportation or some other issue.