In the past, smaller taxpayers such as yourself held a disproportionately higher audit risk since it's a lot faster to audit the little guy which makes their numbers look better.

Tax sales are a balancing act among (1) the need of government to collect property taxes and, if owners will not pay then, then to provide incentives for investors to purchase the tax rights and (2) investors, who need an attractive return for the risk they are taking, and (3) citizen taxpayers, who should not lose their property and all equity because of small debts and perhaps temporary or at least relatively short term financial difficulties.

We filed for an ITIN (Individual Taxpayer Identification Number), what I believe is similar to the Netherlands BSN and Espana's NIE.

Most of my renters are nurses, engineers, and tax payer funded employees (Government workers). 

However, there is no way to do so without risk.The Internal Revenue Services issues three (3) Private Letter Rulings (PLRs) that allowed the taxpayers to do just this.

I would tend to agree with the other CPAs typically.The 500-hour test is one of seven material participation tests used by the IRS to determine if a taxpayer is actively involved in a trade, business, or rental activity. 

All the IRS cares is that the taxpayer is the same. 

However I would say this tax payment deadline is the prompt to pay. 

Not sure if everyone here knows, but I represent taxpayers before the IRS.

There are a few reasons for this but the main driver is the fact that in Georgia the county tax commissioner has an implied lien over ALL real estate owned by a given taxpayer, not just the property or properties with overdue taxes.