One option at this point is to take the IRS to court.

Your committee can put a candidate up for the HOA Board of Directors and you can impact change this way.The recent court case against the Hideout implies that fees must be the same for all properties, the implication that a homeowner letting guests stay in their home would also be subject to guest fees. 

Seller still would not sign so we tranfered title on a court order from the judge..

I am going to declare that it is no longer a sellers market and that it is a neutral real estate market now.

Since you already paid, file a claim in small claims court naming whoever is on the payoff demand, FCI in this case apparently.Something similar happened to me a while back. 

But we saw potential in the deal and kept this lead in our follow-up database for nearly FOUR YEARS.Fast forward to December 2023, the wife, now with a restraining order in place and court approval to sell, decided to let go of the house she could no longer afford.

But out your way since they might have to actually send an abstractor to the court house.. you will have to pay for thier time.. 

It may depend on what a court thinks, if tenant takes it that far and how tenant friendly court is.

Then you can file and get the tenant into court. 

or can probates ONLY be accessed from your local court?