It’s generally better to pay taxes, especially if it’s preferential LTCG treatment and make a sound investment with cash that remains than defer and make poor investment decisions. 

You have the means to purchase and intend to offer owner financing (you) to the buyers of your lots.That sounds pretty straight forward as long as you are able to carry the loans and deal with any defaults.I don't have a background in raw land deals, so that's all I got.Thanks for the feedback and I will keep these things in mind as I move forward. 

I’ll definitely explore the tools and resources provided—having access to updated market insights and deal analysis tools sounds incredibly helpful.I appreciate your offer to connect and discuss financial strategies.

2-4 unit in New England sounds like a solid next step!

The reality is a lot harder than some books make it sound like.

In addition, you still need to meet the IRS requirements for material participation in each property or elect to group themBased on what you say it sounds like it would be challenging for you and your wife to meet these requirements unless she gets involved in more real estate activities that qualify for REPS hours. ...

If it sounds like ******** require the production of the medical need for a service dog or begin eviction proceedings.

Wow, that’s a tough spot, and it really sounds like you tried your best to meet them halfway.

Your story and growth sound incredible, and I would love to embark on a similar journey if everything works out.

This sounds like you need an attorney to do this.