I was able to pull up the Association's amendment to the bylaws that were recorded with the county! 

Monroe County has a few regulations in place, and each township is in the process of amending or adopting regulations, partly to codify existing ordnances and also to cut down on "party houses" to allay local concerns. 

The HOA has tried to amend the CC&R, but failed in the past. 

If one of the existing partner exists by finding a new partner do we need create a new LLC or amend the existing LLC operating agreement?

-Amend the rental property LLCs' articles of organization: To reflect the change of ownership, you will need to file articles of amendment with the state where each rental property LLC is located.

Once you get that certification from the engineer or surveyor, you can submit the information to FEMA and get a LOMA (Letter of Map Amendment) that will remove your property from the floodplain.

Since the passing of the 16th amendment, the Federal Gov has had the power to tax income.

I would amend that return, as I'm sure you left money on the table by not claiming all your legal deductions.Which way is a better way to file the tax, as a rental property or as personal property. i know that i get tax break on the loan interest if i file under personal property.

There has been many amendments since then, and I am sure more will follow.

Now, if his preparation resulted in an error in which was no fault but his own and you had to amend your tax return as a result, that's when I can understand balking at paying the fees to amend the tax return.Defending you from the IRS is part of our job (normally).