You're IRA then borrows non-recourse money to do the deal.

Interest is passive in nature, and does not have tax implications for an IRA.Have the IRA issue a note to the borrower, secured by the property being flipped. 

References from other borrowers will tell you this. 

So he turned to a friend and asked to borrow a dime, but all he had was a quarter.

Federally-Backed Mortgage Payment DeferralThe CARES Act, a legislature recently passed by the US Congress, directs lenders holding federally-backed mortgages to suspend borrowers’ payments for 3 to 12 months if they have lost income because of the Coronavirus outbreak.

Most banks seem to be at at a standstill with the coronavirus.For the smaller loans local banks will be your best bet but you will need to be a strong borrower with good cash reserves. 

The thing with HELOCs is that, unless the borrower requests in writing that the line be closed, it will remain an open line of credit regardless of the payoff.

@Eli Kallison got it, you're saying you don't know how much you're going to get approved to borrow. 

Specifically, when the dust settles lenders may deny loans for borrowers who took such advantage, or may want to see proof of 12-month continuous payment of their existing loans.  

Some borrowers truly have no way to pay and some are just looking for a cushion to remain comfortable.