Investing in these areas comes with multiple tax benefits such as Tax-free growth, Tax payment deferral and Tax discount for long-term commitment.Strategic Repairs and MaintenanceStrategic planning of repairs and maintenance may not have as significant of an impact as a cost segregation study, it can still be meaningful and even more immediate.

That non-qualified use provision was written so that taxpayers couldn't convert highly appreciated rentals to personal residences, live in it for 2 years, and avoid paying any capital gains.

But it also looks like the property is behind in tax payments.

I just get my lists fir free from the municipalities:- Most delinquent tax payers- Tax-exempt property owners- Tax-deeded previous owners still in the redemption period- Fire-damaged etc

The IRS requires that the same taxpayer who sold the relinquished property must purchase the replacement property.

If the lender for the replacement property wants to lend only to an LLC, how do we make this work with a 1031 and the "same taxpayer" rule? 

This way it is the LLC and not the foreign national who is the tax payer for the property. 

Perhaps the county/city would allow you to take over the tax payments but that is up them.

Under the IRS rules, a person  qualifies as a real estate professional if: (1) more than one-half of the personal services the taxpayer performs in trades or businesses during the tax year are in real property trades or businesses in which the taxpayer materially participates, AND.....(2) hours spent providing personal services in real property trades or businesses in which the taxpayer materially participates total more than 750 during the tax year.Like @Greg Scott and @Russell Brazil mentioned above, I don't believe that you would qualify as a REPS, but if you are going to try it, make sure you document it very well (i.e. with some kind of proof, like time cards, mileage forms, and/or receipts, etc.) so that just in case you do get audited, you at least have something to provide to the IRS agent. 

Withdraw your 401k, pay income tax, pay tax penalty, lose opportunity of compounding interest etc - you're taking a huge L out of the gate here Do you have a track record of success?