As a PA lawyer, I find NY law for tax sale (and foreclosure sales) to be crazy.

Do  you know where I can get a PA Lease Option agreement and AOS?

Regardless of where you form it, you will need to file a PA return, and if you pay tax there, you then take a credit on your Cally return so you are not double taxed.

There are several real estate investment clubs in SF/Albq. area. http://www.meetup.com/ACRENM/http://www.meetup.com/Santa-Fe-Real-Estate-Investm...http://www.meetup.com/Santa-Fe-Investment-and-Real...http://www.meetup.com/New-Mexico-New-Investors-Who...http://www.meetup.com/ABQREIA/http://www.meetup.com/Albuquerque-Multi-Family-Apa...http://www.meetup.com/Apartment-Investor-Mastery-A...I hope to meet you at an upcoming meeting. 

Shannon This is not a PA thing, I learned to do this from a FL investor, It works in all states under one form or another. 

Since learning of this opportunity I viewed the houses and I signed a PA w the current owner, cash offer for slightly more than the bid price.Now we will see if the sellers financial advisor can get the PA in the hands of a knowledgeable person who can make a decision to sell.

I'm considering forming a PA or PLLC.

Here are Condos in Clearwater that you find on Zillow.com http://www.zillow.com/homes/fsbo/Clearwater-FL/con...Here are the apartments http://www.zillow.com/homes/fsbo/Clearwater-FL/apa...Here are the houseshttp://www.zillow.com/homes/fsbo/Clearwater-FL/hou...

See image 7 of 8 for the link to see the nook (it's where the two chairs are: http://billings.craigslist.org/apa/5922983862.htmlThe drawings are epic.

Definitely consult with a PA attorney that is not the same one who gave you the advice that got you into this mess to begin with before you make any decisions!