I have to report the money and will do that, but the person who has been doing my taxes for almost 20 years is stating that my company never received those funds and is unable to create the 1099-R so he can't do it. 

If a payment made by a tenant doesn't make it to you for whatever reason it becomes a liability on your part to dispute if you received it or not.

As far as how I receive funds for purchase sale from folks in jurisdictions where  capital controls exist?  

The PM had done a walkthrough with us prior to that and said the place looked excellent and we would be getting back the majority of our security deposit minus just some hole patching on the walls (we hung TVs). 

@Dave Van Horn is an excellent resource.

The couple is going to closing to sell their home in a few weeks and have offered to pay 6 months advance rent payments with cash received from selling their home.

Mickey just completed roofing, siding, windows, soffit and fascia on a property for me and did an excellent job at a great price.

Im sure they would have the payment for services paid to their broker like they do with every other payment they receive.

Just looking at timelines, since we wouldn't receive the bill until after the security deposit was due back to the tenant after move-out.Thanks, 

I received some initial information from him, but we are going to discuss price and other questions I have then.Here is what I know:20 pad site9 lots rented (8 lot rent only, 1 park owned)city water and sewer (a rare find for rural Maine)lot rent is $250Water is not separately metered, but is split evenly among the tenantsYes, vacancy of pads is high, but I think over time I could fill these.