Some landlords will push that and your local government should provide methods for auditing.A flat fee system is perfectly legal if written as such in your lease and it doesn't matter if the collections exceed the costs.  

Would it be correct to add the repair deductions on Schedule E for 2019 with no income collected until 2020?

@David Martin it’s from midland funding group which I believe is a debt collection agency.

Do they still have to withhold on rent collection?

The answer is going to be very state specific but I would want to know what the statute of limitations on the collection of the HOA lien is first.

Court searches, with local tax certificate for village or City taxes, if any (collectively the "Abstract" and (ii) an instrument survey map, certified and prepared to meet the Standards of the (locality) Bar Association and Buyer's mortgage lender, if any (the "Survey").

For example making sure the builder collects on just 5 draws versus collecting money before work is completed.Any advice would be greatly appreciated. 

, and I think the likely answer is that he may be feeling that the market is near a peak, and he's collecting the proverbial dry powder in preparation to capitalize on some targeted oversold acquisitions during the early parts of a market drop when panic selling can exist.

I am closing a business and am now collecting funds from it. 

@Maria D.It will be very hard to cash flow at a price point of $550k because you will need to collect $5500 in rent or more per month.