If you have exhausted all options I would just pay the taxes on the boot and just be grateful that you were able to able to tax defer the lions share.

As to who can initiate the paperwork to get court approval, only the PR or someone with standing can file for that. 

I needed to change the drip pans on the stove and the filter in the exhaust fan.

This means I can withstand many complete losses as long as I occasionally come out on top with a big IPO.  

If there is no down payment money, has your friend exhausted all resources?

Lesson:  Make sure you've exhausted all efforts to find private money before you go the hard money route. 

If it is removed, the drain must be sealed to prevent rodents and/or sewer gases from escaping into the unit.The bathroom must have an open able window or an exhaust fan for ventilation.The hot water tank's pressure relief valve must have a discharge line extending down to six" from the floor.The flue pipe leading from the furnace and hot water tank must be sealed where they enter the chimney.

Call the health department and say "someone might die due to heat exhaustion because house 123 main st has people living in the garage". 5.

I also mentioned to keep good hygiene, run exhaust fan in bathroom etc.  

I appreciate your service and think it’s absolutely awesome that you’re willing to put in overtime after your already exhausting day in the service in order to further your education in REI.That work ethic can go a very long way in this business.