The housing authority also came out after I told them nobody is living there anymore, so they removed her from the section 8 program and they no longer pay a portion of the rent.

These may all have to be mapped and approved by the agency, authority, having jurisdiction.

Our developers have all noted that HUD has gotten much better with this program in the last decade and it more depends on the local housing authority being good or bad.

LOL we ALLLL know who this is referring to... maybe even a BP author... hes kinda like dave... love him or hate him... or a little bit of both.  

There are a lot of tenants that purchase ESA authorizations.  

We have in our management agreement what amount of work we're authorized to have done without an approval from an owner (ours is $350)  If you don't have that, I would request that. 

The section continues, “… Bed and Breakfast establishments, boarding homes, dormitories or multiple units, or any other similar lodging arrangements are specifically prohibited.”Section 3 – Commercial Use – states, “…no part of a Lot or Dwelling shall be used or caused to be used or allowed or authorized in any way, directly or indirectly, for any business, commercial, manufacturing, mercantile, storing, vending, or other such nonresidential purposes…”.

While the IRS does not mandate a physical site visit, the IRS cost segregation audit technique guide (ATG) does suggest conducting “field inspections.”It’s important to note that the ATG is not an official IRS document.It serves as a guide and cannot be used, cited, or relied upon as an authoritative source.However, the recommendations in the ATG are worth considering.According to the guide: “A field inspection is recommended to document the physical details of the building, type of construction, materials used for construction, the assets contained in the building, the size and types of building systems, and any land improvements that were included in the purchase of the property and the condition of that property at the time of purchase.”So while the IRS does not require a site visit for cost segregation studies, following the guidance from the cost segregation audit technique guide can be beneficial.There's this thing called Hierarchy of Tax Authority that CPAs and Tax Attorney's reference.Let's not get too carried away with comments like, It serves as a guide and cannot be used, cited, or relied upon as an authoritative source....

In Reno, NV we have an economic development authority that actively recruits companies from CA (Tesla) and tracks job and demographic data.  

Persistence in reaching a supervisor or someone with decision-making authority can sometimes yield better results.Contact HUD and Explore Options: Immediately follow up with the HUD counseling representative.