If so then it is considered to be the tax payer for IRS purposes.  

Plus, are you really saying that rather than having crappy options that people can afford ON THEIR OWN we should turn them all into nicer places, with higher rents, and then let the government (us, tax payers) pay instead? 

What if annual tax payments were made to keep it from going back to auction?

The IRS requires that the same taxpayer who sold the relinquished property must purchase the replacement property.

Unfortunately, there are throngs of them in NY (with more showing up by the day) as the hard working middle class taxpayers flee the state, further entrenching that voting block. 

If you make too much in your investments, you will ether have to have extra withheld from your W-2 job, or make interim anticipated tax payments 4 times a year. 

Very odd that some people thought it was so morally important that we all pay to bail out a car industry that has been failing for years, yet it’s perfectly fine to impose financially devastating decisions on individuals with no time given for them to adjust while no one would even imagine giving them a tax payer subsidy.

Slumlords do not keep up their tax payments, especially in judicial foreclosure states, knowing that it will be years before the courts do anything about it, and consciously plan to sell just before foreclosure after using up every blocking tactic available to them.

Today, and since 1982, as taxpayers we have enjoyed relatively low taxation in comparison.  

Thought it was crazy that the taxpayers paid their rent but they were "entitled" to scuff free kitchen floors.