And any experienced QI with a national footprint can help you with that 1031 since that is a federal statute that states follow.  

If you give them interest in the property directly, what’s  to stop the federal government from attaching a tax lien to it?

Some of these students have one month or more "rotations," or learning blocks which they float site to site at various teaching areas their last year of school- hospitals, outpatient community offices, government facilities, etc.  

Age discrimination, a federal fair housing violation. 

Today, I got pre-approve for an FHA loan for $195,000 from Citi bank using all the government programs.

Here is some IRS information regarding the penalties for not filing the 1099s. https://www.irs.gov/government-entities/federal-state-local-governments/increase-in-information-return-penalties-2

Can I ask the section 8 individual to cover cost which I will reimburse once payment comes in or am i at the mercy of the government?

Federal supplier new to the office space process.

does this apply even if reported net loss in my federal filing after accounting for mortgage interest, depreciation and  expenses for maintainence and when acquiring the propertyi didnt file a city of cleveland return nor state as there was no net income

So while you can still do a 1031 and defer federal capital gains you will still pay at the state level.There are some timelines and yes you do have to reinvest all of the proceeds and purchase at least as much as you sold if you want to fully defer all tax.