I've read and received different advice from various places.

So my guess is your accountant will let you treat it all as capital gain (interest on the note excepted off course).When you accept a note as part sale you will pay all of the tax but it will be prorated as you receive payments. 

I do receive rent money for the property via check, into a separate checking account not tied to the IRA.

Will the passive income we start receiving (once our vacant side is filled) help with getting our new home loan?

The amount of state taxes we would have had to pay far exceeded any property tax savings we would have received, definitely not worth it.

I just received a commercial lease draft for a restaurant location in the Philadelphia area. 

There are settings that you can have that would enable the ringer to be off, and still receive a notification when there's a voicemail.

And then finally pass them on to my grandchildren who will receive yet another basis value step up from the IRS, and they can start depreciating all over again. 

And are there any steps other than filing the document with the court?

I also asked for 90 days of due diligence and it's all contingent on me receiving financing.