I never used a tax pro because extensions are so common. 

I have never done this just thinking out loudNo legal advice.

Someone who has a Great job that does not allow them to move, would never be tempted to move.  

If they won't pay, end their lease and deduct the cost from their deposit after they vacate.P.S.

And the fraud doesn't end there.

It sounds like we didn't do a good job of setting expectations with you on the front end.

I informed them that their contract states they are expected to pay up until the end of the agreement regardless of living their or not. 

I manage around 400 rentals with 14 years of experience and have never been sued once.

Some places require you to change the water between guests.I've never heard of a saltwater hotbtub.Sounds more expensive to purchase.

That is an upfront game plan with numbers that should be somewhat fail proof if done correctly.Lastly dont forget that 85% of people who take out a HELOC end up doing a refinance within 3 years to consolidate into one loan.