I taught a lot of H&R Block's advanced training courses and I will say the problem is that the associates have a choice as to what classes to take rather than forcing them to further themselves.

Around here anything "good" goes so fast that it's a choice, sometimes, between viewing and getting an offer in immediately.

Option 1) poor choice if he will not take action.Option 2) Probably best option.

And just to give you a choice, I use Joe Craft, www.joecraftcpa.com, along with many of my investor partners.

I'm not sure yet that I made the right choice, but I'm hoping it pays for itself over time.

It works just like conventional Traditional IRA, but investment choices would not be limited to the stock market (like conventional account).

If you type more letters it will narrow your choices.

As for the seller, unless both of you can come to agreement, he/she usually does not have much choice but  follow suit.Suppose after the first or second installment payment, the seller "elect-out" and went ahead report the entire gain, which is less possible since the tax involved here would be higher, but then you'll know you did what you're supposed to in tax compliance and owes nothing to the State.On the federal level, the buyer has a lot more pencil work to do. 

David-My wife would leave her job as a college professor to do this full time because we recognize that REI is probably the better choice long term.  

I chose my firm because it had the best training program in my area and I'm so happy I made the choice I did.