In order to completely defer taxation you need to purchase a replacement prop (or props if you have a lot of value to use) of equal or, greater value (with equal or greater equity, as well), within six months of CLOSING on your current prop (but you must identify your three options within 45 days of closing).

Some other rules apply such as pro-rata rules if you have other pretax IRAs such as SIMPLEs and SEPS, so you should seek competent help from tax advisors for questions regarding the taxation of their conversions.

In places where the province is the taxation authority (or at least the agent for collection), I'm not aware of any which sell off the liens.   

Sure, the intention of using the self directed IRA and other tools like 1031 exchanges is to protect against taxation, so each person can decided if those tools are a good fit for them.  

If you do decide to look into it, I strongly encourage you to speak with a CPA (in US and back home), as I believe there's a potential of double taxation.

A sale would mean our buyer could re-sell at any time, which means we would run the risk of having to pay the capital gains tax at an unexpected time.

The equity/cash return may not be stellar, but with leverage I'm seeking something close to or hopefully better than 8%+ cash-on-cash return assuming zero appreciation.I live in Harrison NJ and I'm mainly looking at adjacent areas that I'm familiar with or potentially I can get familiar with: Kearny, Harrison and Newark, I found the price and tax at Harrison and Kearny killing the cash flows and it's very difficult to get numbers working even on paper.I hear Newark being tricky given certain neighborhood can be rough and it can vary block-by-block, while I did hear people talking about Newark being a 'gold mine'.

And you can take out that already taxed money whenever you want without double taxation.

I called the NYC Department of Taxation and Finance in Albany but they told me I have to sent a writing letter or email specify why I need those records attaching my ID and Social Security.

The agreement you had with your partner in the other post is not a complex partnership/operating agreement...but its also not a simple one.If you haven't found an accountant yet - I would advise you to open up your search to outside of Boston as you will have more options of finding an accountant who specializes in real estate taxation.