@Dominique Osborn spent hours with them on the phone and provided receipts on numerous occasions but it's still showing as "not" paid.Anyway, is anyone on here a tax lawyer or can anyone recommend one?

ALL DUE respect, terrible choice, ok so you made 130k, 65k each, after taxes, 40k, so what. 

I am looking to find the optimal tax and legal structure to optimize his situation.

First, I thought about renting it out to a church, but looking at tax code I think it would be better to flip to a church.

Understand legal requirements like tax numbers, residence permits and use of a notary.

Here are the #s:Asking $129,0002 bed 1 bath 718sqftEverything has been updated15% Down - 9.5% Interest rate - 30 yrs amortization, no ballon Rents around $1000 - 5% Vacancy - $700 Taxes yr - $741 Insurance yr - 10% Property Management - 1.5% of rent for Maintenance and 5% of rent for capital expenditures. 

If she sells the property before that date, she would not qualify for the full exclusion unless she meets certain exceptions such as unforeseen circumstances like job loss, health issues, or other qualifying reasons outlined in IRS Publication 523.Regarding prorating the exclusion, unfortunately, there's no provision in the tax code for prorating the exclusion based on partial years of ownership or residence.

Last, issue a written non renewal notice 60 - 90 days before the end of their term and provide a legitimate reason.

If you're penciling it on, on your buy that's a bit optimistic and you'll have to likely understand your house value would then appreciate re-creating a re-finance loan with a new & higher tax basis and insurance which would likely not make it as affordable as you are penciling in.My best advice is to look to buy a value-add, something on the MLS for longer days or off-market.

Does anyone have any experience using oil and gas tax deductions (Intangible Drilling Costs: 100% tax deductible during the first year and tangible Drilling Costs: 100% tax deductible) to reduce tax liability against Roth conversions ?