The Ptax is for calculating the collection of transfer taxes and tells the county who the new taxpayer of record will be going forward.

IRS Example 2: In January 2018, a taxpayer takes out a $500,000 mortgage to purchase a main home.

IRS Hack Affects More Than 100,000 Taxpayers https://www.entrepreneur.com/article/2466722.

I’m happy to pay every nickel of what I legally owe to the government as a tax paying and law abiding citizen but not a penny more.

Might be able to expense the whole roof under small taxpayer safe harbor which makes piecemealing the restoration over multiple years moot.

Banks opening accounts for US taxpayers, including a business, have much stricter KYC BSA/AML rules and documentation they have to complete compared to prior to Patriot Act.  

If you have not already, there are three ways to get an extension: E-file extension for free e-file their extension form for free.By paying an estimate of their income tax due and indicate that the payment is for an extension using Direct Pay, the Electronic Federal Tax Payment System (EFTPS), or a credit or debit card.

If the taxpayer raises it, then you might be time barred. 

On line 15 of the worksheet for Schedule D the taxpayer enters $38,600 if single or married filing separately or larger amounts if married or head of household.

Also in the news this week that NY lost 48,000 in population in the last year:https://www.pressconnects.com/story/news/local/2019/04/18/population-loss-plagues-new-york/3482885002/and several articles have noted that the number of TAXPAYERS in NY is dropping faster than the population:https://www.timesunion.com/local/article/Study-finds-New-York-losing-the-most-tax-payers-9223778.php Draw your own conclusions about this data.