She wouldn't kill my dog or do anything to harm her I believe, she's not that cruel.

I allow pets and have the tenants pay a $250 refundable deposit, there is no harm in making it refundable.

Same for extensions.Basically, your monetary harm from this situation should not be an issue, as long as your tax return is ultimately produced by the CPA and filed.

And while I bet this could be remediated by putting in a special allocation provision to the partnership, doing so would be painful to explain and probably not meet economic substance standards.Another reason to "delay" implementing CSS: NOLs are currently limited (well, not for the moment b/c of CARES Act).

Currently you are likely doing more Harm than good by trying to help your friend.

One article was written by an asset protection lawyer but it also lacked substance and quickly said "this will get you that'. 

How bad could he have been harmed if he is not taking his money back?

If your long-term goal is always going to be to buy multi-family property in Connecticut, then I see no harm in getting started now.

If they did not find a new tenant, they have financial harm until the unit is rented and they have a good argument to hold you accountable to that. 

Either way, the only way tenants can be evicted in Cleveland at the moment is if they commit a felony on the property or they threaten the neighbors with bodily harm.