This is the IRS "intro":https://www.irs.gov/businesses/small-businesses-self-employe...and this is their 256-page guide to train their auditors:https://www.irs.gov/pub/irs-pdf/p5712.pdfSo yes, you will come across different opinions from different tax professionals.

Start-up costs are also deductible but are amortized over 15 years with a limit of 5k.Start-up costs have strict rules and your case might not be the same as this one.Case Summary:Timeline line of eventsStarted investigating property: FebPut first contract (canceled): MayBought first property: December 30thWhether a taxpayer is engaged in a trade or business is determined using a facts and circumstances test under which courts have focused on the following three factors that indicate the existence of a trade or business:Whether the taxpayer undertook the activity intending to earn a profit;Whether the taxpayer is regularly and actively involved in the activity; andWhether the taxpayer's activity has actually commenced.On the basis investor testimony, we may assume that he undertook this activity to make a profit and that he regularly and actively engaged in it.

If the math won't work there, then the deal is probably not going to be worth a deeper investigation. 

Most legal pubs (at least the adjudicated publishers in CA) don't require the proposed exec or admin to provide their mailing address.

And you mentioned when you sent your letter.Looking it this as an investigator, not a lawyer:You may not have to proceed to trial, but you may have to get to discovery, predominantly to see how - and exactly when - you could have been served with the “NOTICE OF UPDATING MAILING ADDRESS FOR DEFENDANTS AND OBJECTION TO ANY CLAIM ON SECURITY DEPOSIT,” alleged to have been “furnished” to you on March 24, a Friday last year.

Investigating 1st floor leak would be quite involved with potential sources being bathroom above but hard to say.

So... before you spend a penny, investigate the local laws.

I have until Sept 18 to dispute the charges so for now we are doing more investigation, but I'm still highly skeptical at this point.

That might help clarify (for me anyway) all of the things to be researched and investigated before a potential tax sale bid.

This is the name of a Cape Coral police department detective investigating BlackTip and Beattie Development.This website will not let me plate the telephone number or email address, but let’s try it this way.Detective CorreaTwo Three NineTwo Four TwoThree Seven One Fourjcorrea at capecoral dot gov