I also remember a time when we could claim a dependent on our tax returns even if the dependent didn't have a SSN. 

This destroys the credit of the original owner who can then sue the subto buyer.Another issue is if the subto seller claims they were taken advantage of by the subto buyer at a vulnerable time (pre-foreclosure) and an attorney or regulator raises the question of equity skimming.

You should win this one because you can generally claim stupidity until you turn 18 - that's why they call you a "minor". 

Do you think anyone can get this back in small claims court?

My tax professional is stating that I would need an appraisal to show the lot/structure are valued at $400k if I try to claim $200k as a donation.

A quick internet search led to quite a few complaints by people claiming to be ripped off, had deals fall through, or simply getting the run around each time. 

I can't name a single state that requires the disclosure of insurance claims.

. ;-)But regarding the D.C. market From old "legacy news" station: (so, I can't be sure of it's accuracy)"President Donald Trump’s moves to fire thousands of federal government workers have coincided with a surge in jobless claims in Washington, D.C., that could get worse as the efforts intensify.Since Trump has taken office, nearly 4,000 workers in the city have filed for unemployment insurance as part of a surge that began at the start of the new year, according to Labor Department figures not adjusted for seasonal factors."

The other groups I'm in are always reporting the difficulties of getting claims paid for.    

I'm sure they also told you their systems will protect against aggressive attorneys and creditors and make you invisible so nobody will ever dare file a claim against you...it's all a money grab.If you are a sole proprietor I am putting my money on the fact a single member LLC in the state in which you live/own real estate will suffice.