The real answer to your question is that you cannot deduct unpaid rent unless you are an accrual basis taxpayer and you had already included that rent in a prior year's income.

A deed from the taxpayer is proof, whether it was recorded or not, as long as properly signed and notarized.

I'm was looking up on a property and the tax payer address is to a reverse mortgage company--what do I do with the lead?

If you find a suitable abandoned building with property tax payments at least three years in arrears, the program could allow you to rehab the property and have the municipality lawyers clear and transfer you title.

It going to see an influx of jobs, and eventually tax payer dollars will be used to vamp up some of the older infrastructure.

'@Brian Christensen, Changing tax paying entities for the real estate you are selling right before a sale is a recipe to invite scrutiny and have your exchange disallowed upon audit.The IRS is extremely skeptical of transfers such as this immediately prior to a sale and the beginning of a 1031 exchange.  

Your profile mentions that you are a real estate agent - You want to have a conversation to see if you potentially are eligible to claim real estate professional status which would allow you to treat your rental losses as active instead of passive.Also have a conversation if you are required to make estimated tax payments since there is no withholding on your commissions.Lastly, your profile mentions you are in Florida which does not have a state income tax which opens you up to more options for choosing an accountant.

That is if the investor files an ejectment lawsuit against the taxpayer (or someone in possession under the taxpayer, such as a tenant) and the taxpayer counterclaims and asks for redemption.

A new Jefferson County circuit court decision says all state inventory properties more than 6 years old are voidable by taxpayer, but I don't expect that decision to gain any traction with other courts. 

---THINK about this logically: why would a government agency like HUD (controls S8) that had its budget cut by Trump, authorize paying higher than market rents using taxpayer money?