Additionally, do you have any other ideas or strategies that might help achieve his goals without incurring a tax liability?

I know in residential lending you can get a HELOC to borrow a down payment to buy another property. Does this exist in the commercial realm? Current value of paid off property is roughly 350k , looking to borrow 75k-1...

Does this completely prevent the tax lien holder of getting additional gains after foreclosing? 

However, longer-term bonds (1-5+ years) are subject to interest rate volatility:If rates rise, bond values drop, potentially leading to negative net returns.If rates fall, bonds appreciate, but gains are capped by their fixed coupon rates.While Treasuries provide stability, they offer limited upside and carry hidden risks for medium- to long-term maturities.Why Real Estate Is a Stronger Option in Today’s MarketMultifamily real estate, particularly value-add properties, presents an asymmetric risk-reward profile that Treasuries simply cannot match.

The high end is the 20 or so co ops on 5th Avenue or Park Ave (one is on East End Avenue) that require liquid assets of $100 million + to gain board approval.  

In addition to those I would also suggest making a commitment to going to local meet ups and networking events in your area.

Additionally if you're running an active business in the IRA the income will have to pay UBIT.   

Additionally, I am enrolled in a real estate course to obtain my license in the state of Colorado.

$800k at a couple extra percent means it’s costing you AT LEAST $16k PER YEAR in additional interest.

Additionally, many states offer property tax exemptions, significantly reducing expenses.