Jake,I don't have any citations directly in front of me at the moment as I'm not near my office at the moment; however, I did read a case in which the IRS has completely reversed the IRA's contributions and taxed all gains including a 10% penalty.

Return citations were getting thrown around on another thread a few weeks ago so I took the liberty of dusting off some old finance texts where people try to get quite specific about citing returns.

In your example, you used cash as your source to acquire the property.There are many citations just like this one out there.

Any cities I should avoid due to police removing the signs or possible citation?

Finally, when you pull the records you can see what kind of citations were issued on your property and how the previous landlord ran things.

I did call the city because I know if I have their citation and her failure to cure their violation notice I will be able to evict in Virginia.  

Any help with a citation if possible would be greatly appreciated. 

If the City catches wind (low risk but still exists), you would most likely get a citation and need to correct it. 

Also code enforcement has given numerous citations to previous owner for trash on the property.

Here are three three Private Letter Ruling citations: Private Letter Ruling Number 2014-08019Private Letter Ruling Number 2003-29021Private Letter Ruling Number 2002-51008The transaction involves the sale of your relinquished property through a Qualified Intermediary.