However, and after exhaustive phone calls to the county SO, Clerk of Courts & auditors' offices, no one knows or will give that answer because it is "legal" advice.

Go to the auditor's site and look to see the sales history of the house and how long ago it sold.  

The exchange company said that depending on the IRS auditor (in the scenario I was audited) they would see that the property was purchased in my name (solo), and then placed into a trust with both my wife and my name, therefore eliminating 50 percent of the exchange benefit.My Attorney setting up my trust (out of state) does not think this is an issue because California is a "common law" state, My Exchange company thinks there is a sizable chance of this happening, and my CPA is split between the two.

By the way, the auditor site says it is logged as a 4-19 unit building.

According to auditor, owners address is still listed as property address.

@Max Tanenbaum  Don't you need receipts on file in case of an audit or will the bank statements work for the IRS?

Well, you can't dodge taxes with poor records- an auditor would laugh you right out of your deed.

@Robert Yousef  Tax foreclosures do not show up on the MLS, have them check their county court house/auditor's office to find out where to find info on those.  

The actual home owners will be on the auditors website for whatever county they live in. 

I attended as auditor a Robert Allen seminar in Las vegas.