I am a tax accountant and Enrolled Agent licensed to represent taxpayers before the IRS.

I represent taxpayers before the IRS.

You'll need to take the tax payment, pay it, get the lien release, record it, etc.

Rather than being an insidious tax, UBIT is a long standing means to protect tax-paying businesses from unfair competition. 

To have a successful 100% tax deferred exchange there are a number of requirements the taxpayer must follow.

@Kayla Peterson Another thing to note is that as a self-employed individual, you should be making estimated quarterly tax payments to the IRS or you may be subject to an IRS fine at the end of the year.

Is there a common practice for this, or is it a matter of preference/ opinion for the tax payer?

It's money that a taxpayer receives from a business and that the business will expense.  

The IRS services to tax payers seem to be greatly impacted by the pandemic.

Wall Street remembers and wall street played the Fed knowing the Fed would engage in QE to prevent a pandemic recession essentially transferring investment risk to taxpayers which led to very confident wall street, hedge funds, super duper very wealthy investors, very wealthy investors to engage in highly leverage investment or investment on margin with little risk of loss of principal. margin investment often results in exponential asset price inflation beyond values in a cyclical cycle. leverage investment demand creates asset price inflation. other investors invest contributing to asset price inflation beyond non margin or leveraged investment would accept. when there is a correction, the same spiral upward causes the exponential downward price devaluation. companies have to cover margin calls by selling other assets potentially flooding supply of those other assets and depressing prices of those other assets. and flooding supply of the margin call asset from the sell off and depressing prices in the margin call asset in an exponential spiral downward. each company in a panic and in free fall is selling to cover the margin call at exponentially lower prices.