It really sucks to kick out single moms who have not paid rent in 6 months when they are crying in court. 

Some examples of properties with high asset reclassification include medical clinics and hospitals with technical machinery and labs, grocery stores with machinery, shopping centers with rainwater drainage systems and large parking areas, industrial manufacturing facilities with advanced equipment, apartment buildings in suburban areas with swimming pools, golf courses, tennis courts and large parking areas for tenants.Here’s a list of the average amount of assets that can be reclassified into shorter asset life classes based upon the type of property.

Wilmington lost the fight which helps the court case if Asheville decides to pursue.

Bk is FED though so anything involved in bk will need to be verified thru the court nationally before a sale.

Just make sure to give notice or confirm her claim on possession so she cannot use it against you later in court. 

But once you declare to be running a trade or business - then 1099s do come with the territory.If you really want to avoid 1099s and decide to claim to NOT be running a trade or business - be prepared to lose your business overhead deductions upon an IRS audit.

It can also be probably fight in court if this is a monopolistic practice if you think about it but who will want to fight it :D.  

Sometimes maybe often times they aren't doing enough to track down the owner or owner's heirs and just collecting checks from the court.

Quote from @Sean O'Keefe:In your article you said, We had a recent court case which said in black and white: you cannot calculate an average if you do not have at least two numbers to average.Can you provide the court case reference? 

If none of the above was done, then I would reach out and see what can be done to mitigate and keep it out of court to make the people happy.