If you as an individual are the owner/landlord, you can likely sign the paperwork and have a process server or other hire file the paperwork. 

As for her income, is she a server/bartender where a lot of her income will be tips? 

Working with a remote CPA who has experience in real estate is better than working with a local CPA who does not serve real estate investors.

Also, trying to simplify my life and it seems like the 1031 would add some degree of complication in the future.I've been hammered by taxes for the last server years and thinking of retiring from my regular job just to get in a lower bracket - then manage all my investments more efficiently.

Working with a remote CPA who has experience in real estate is better than working with a local CPA who does not serve real estate investors.

There server's are rarely down and customer support is usually quick for other questions.

Working with a remote CPA who has experience in real estate is better than working with a local CPA who does not serve real estate investors.

I work as a server at a local restraunt so I make good money as a college kid.

Working with a remote CPA who has experience in real estate is better than working with a local CPA who does not serve real estate investors.

I'm also interested in learning more about Tax Surplus recovery.I've been a server/bartender for the last 11 years.