There may be an additional penalty known as the estimated tax penalty, but I cannot ballpark that for you without knowing when you made your tax payments throughout the year and when your income came in throughout the year.Interest.  

In your particular situation the LP would have to do the exchange so that the tax payer for the relinquished property can be the same as the tax payer for the replacement property.  

This determines "who" the taxpayer is when the property is sold.  

I have been through this a number of times, and I also worked for the IRS, and I have never seen anyone other than the taxpayer, the taxpayer's representative, or a licensed escrow or fiduciary agency handling a transfer, get a tax lien released.But it looks like you could make the situation work for you.  

Is the tax-payer's address the same as the property?

To fall under the Safe Harbor for Small Taxpayers which allows you to currently deduct repair and capital expenditures in the current year, you cannot spend more than $1,600 (2% of the unadjusted basis) in repairs and improvements. 

The tax payer service center website does not have it and the DC Open Data GIS system does not have it correlated with SSL or address in any of their databases.

There's a federal tax incentive:A taxpayer may claim a credit of 30% of qualified expenditures for a solar system that serves a residence located in the United States that is owned and used as a residence by the taxpayer.The LADWP (Los Angeles Department of Water & Power) also offers an incentive which comes in the form of a subsidy for the electricity you do get from the grid.

That is, investments that generated large passive losses that a taxpayer used to offset a significant portion of their income.  

The portion of the mortgage interest allocated to the rental unit is deducted on Schedule E.If you sell for a profit and meet the 2 of the prior 5 years ownership and occupancy rules, you can exclude up to $250K per taxpayer from the portion of the capital gains attributed to your residential unit.