Let's assume for sake of argument and easy numbers that you have 100k note on it. 

.- easy to find on google.

@John McAuleySpecifically, the transaction you mentioned would be in violation of the following prohibited transaction rule."

Not to sound rude, but if it was such an easy question you would have the answer by now.

My end goal is I want to rule the freaking world if I can.

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@Andrew Horowitz the rules for tax lien sales vary from state to state and sometime from county to county. 1) tax liens are virtually always first sold at auction.

I personally invest in Pennsylvania where cash flowing properties are fairly easy to find. 

We want this to be a formal loan and make sure that it is set up correctly and is also easy to manage.  

@Vincent Gamboa creating a company like an LLC is relatively quick and easy, presuming you know what you want.