She had the flood planes checked and everything and for about 3 years she had no issues with flooding whatsoever, even after heavy rains poured during the construction.

The number is 208 then 334 followed by 2100.Please have any landlord you know call because it will make the post judgement eviction process faster, cheaper, and uniform state wide. 

One is get some rain barrels on their property which will store some water and then the excess is what comes through your yard. 

I sincerely wish you the best right nowI want to make sure I say that I have no judgement of what you wrote.  

-the roof consist of (1) leak into the unit which is under some dead wood                                                                                                        - 4 drain spot in which the rain is missing the drain and water is coming  in the units

Are there any tax court cases that make an affirmative judgement that these or similar actions and circumstances would beconsidered self-dealing?

And no one was home so i didn't call the cops because we were on lockdown because of the Coronavirus and no one was injured i was terrified so in my judgement i didn't think it was an emergency.

When it rains it can pour.

In my opinion, I think the MSA is too small but i know nothing more than the facts you have stated so use your best judgement. 

Get a judgement in court but you will likely never see that money