The rest is auto deposited every month from the govt 100% of the time without fail. 

Since most houses are older pretty much every single one fails their test and the seller is then required to replace the line.  

A failed system could cost in the six figures to replace.

Go to court if they fail to vacate after a month.

Fire them, they failed at one of the most important parts of PM - collecting rent.Be very careful about taking steps to get them out, in Virginia if you do something like try to force them out you can be guilty of "self help eviction" which will cause the sheriff to halt their work and will get you into legal trouble.Cash for keys has worked for me in the past but it isn't guaranteed.

Not had a Goodman fail yet.On another property (our same favorite HAVC guy) installed a new a/c compressor, evap. coil retro-fit & line set for $2900.

If they fail to vacate, then a couple Deputies show up and physically remove them.I have approximately 400 renters.

How will you handle a failed HVAC unit, roof replacement, etc?

That is why your effort to explain this to the IRS failed!

Don't be fooled there are fair number of seasoned investors in that market (for proof see my failed 3-4 offers that were beat out), they just dont feel the need to discuss the market online here because it seems like a bit of a tighter network.