She said send them a text and document it.

I just received an offer from someone who wants to come in with half cash and owner finance the rest with a short term ( 3-5 yr ) deal.

I have to report the money and will do that, but the person who has been doing my taxes for almost 20 years is stating that my company never received those funds and is unable to create the 1099-R so he can't do it. 

If a payment made by a tenant doesn't make it to you for whatever reason it becomes a liability on your part to dispute if you received it or not.

The 2nd Mortgage holder has to sign a document stating they understand they are a 2nd Mortgage and not a 1st

As far as how I receive funds for purchase sale from folks in jurisdictions where  capital controls exist?  

It is easy to sue someone or pull the plug without proper reports or documentation.

They provided other supplemental income documentation, but since the income is from a side job, the total differs from month to month. 

And I would also get them to document what they are doing (for example, if they say they are inspecting your house, make sure they are sending you a bunch of pictures, etc.). 

And then when I go to the XYZ Big Bank website or call their mortgage 1-800 number, I learn that they "do not offer" the program that has their logo all over it in internal documents.