., The LLC is the taxpayer for that current property.

So the tax payer for the property is actually you personally even though the title is in the LLC.That means that whether you take title to the new property as your LLC or as a disregarded entity it is not changing the taxpayer. 

I am getting ready to apply for my deed on a property with an IRS lien associated with it. The "former" owner has debt of other sort as well as the IRS and we are getting a title binder to sort all that out as to the ...

Under IRS Section 121 - if you live in your primary residence for 2 out of the last 5 years you can exclude up to $250K of capital gains as a single taxpayer. 

@Andrew BissadaAllocating taxpayer money to prevention as opposed to reaction to crime seems fairly straightforward to me.

It's also a requirement as @Michael Plaks said for the 1031 that the taxpayer for the old property (CA LLC) be the same as the taxpayer for the new property.But here's where it could get sticky. 

Some cities have tax payer supported community sports centers.

In that event the IRS does not perceive that the tax payer has changed. 

Suspended losses from a former passive activity are carried forward and are deducted first to the extent the taxpayer recognizes income from the same activity [IRC Sec. 469(f)(1)].

In our $200k example, this means that if invested today, the taxpayer would pay gain on $180k in 2026.