In other words, has it shifted from a state action to a federal action and therefore you'd have to fight it at that level?

This could be one-time settling that has been in this condition for decades, or it could be something that is actively shifting.  

Rent has been coming from the tenants' son who works at a fast-food chain that lost his shifts.

The main issue is it's not a simple add, removing walls shifting water lines adding windows and doors.

That on top of having my regular job of 10-12 hour shifts.

I know the pandemic has shifted where people are living these days, so I feel as though what I know about this area has changed greatly since I left.

From what you have said, you have Not properly terminated the contract (in most contracts, simply filling out the cancellation form, since it is Not executed unless you signed the change, does not cancel/terminate a contract).I assume you would need to send a Notice of Termination/Cancellation siting language in the contract shift h supports your position of the Seller breaching the contract. 

In recent years, the government has shifted to audit campaigns with sure fire wins for the government - areas such as foreign reporting (or lack thereof).

And then that gets you into a charge of basis shifting.  

It seems to me they are indicating that they see a shift that is substantial coming.