We did 9 deals and only 3 were paying distributions before the pandemic hit.

You’re paying $70k in “non-deductible” interest in exchange for less deductible interest. 

We have AI that can answer specific questions why not a easy integration to remit and pay taxes directly? 

@Jordyn Ohs Assuming your heloc is re-advanceable and the rate is higher than your mortgage, I would suggest you pay your HELOC down as quickly as possible with any cash flow from the properties.

So now we cover utilities for both units and the new tenant pays a higher amount too on the back unit to cover all the utilities with a great profit.  

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

Pay cash.  

Out of curiosity would anyone be willing to share any experience with non-paying renters who've vacated the property prematurely?

Often times you will pay much more in taxes than if you pulled the money out, paid the taxes and penalty and then started investing in real estate.For example, with the financing you mentioned, the IRA must pay taxes on the portion of the profit earned by financing. 

To be clear, you are not paying off the 80K mortgage.