@Christopher SmithIt's called the "Safe Harbor for Small Taxpayers".Have to consider all repairs, maintenance, improvements, and "similar" activities on the eligible building property for the 2% test.It is useful sometimes.

@CarlosCounty website is updated on 03/19 saying they won't delay property tax payment installment date and In-person payment option is not available.

This isn't in reference to the AICPA communications over the last several days - the Treasury Secretary announced in a press conference today that there will be an extension of time to pay (not file) for a specific set of 4/15 taxpayers, but I agree we need the details.

One thought I had was that I'd initially acquire the property through a single member LLC (a pass through/disregarded entity to maintain my status as the tax payer on the new property) and then the new syndication partnership would acquire an ownership interest in the first LLC. 

Why should my taxpaying neighbors and countrymen bail me out because a bunch of my guests cancelled?

@Kevin Lisewski Notice 2020-23 which was released on April 9th does provide an extension for 1031 Exchange taxpayers who are currently engaged in a 1031 Exchange transaction. 

I read this on the Krost site just linked above.Loans (EIDL or PPP) are limited to one per Taxpayer Identification Number.

It appears they are requiring taxpayers to go through the abatement process in the event returns or payments are not timely.A really good time to communicate with your tax advisor regarding changes to this tax season.Stay safe! 

This includes my salary and estimated monthly tax payments.

Republicans want to provide one or two cash payments of $600-1200 directly to taxpayers that earned $2500- $99000/year in taxable income.