So the buyer will receive a credit for taxes that were accrued before purchase but not yet due.

More out of curiosity than anything...

You cannot mix personal and IRA funds, and all income accrues to the IRA.  

Do not pay cash as you have no 3rd party proof of payment.If you structure your note where no payment is due for 90 days, you will owe MORE on the refinancing than the original loan balance as interest accrued during with no payment.

Sometimes I notice that the previous sale date might even be a couple years ago or maybe even last year, but the property is just sitting there accruing expenses..?

I figure that it might be "easier" to get into these properties as they are not generating any income and are only accruing expenses for someone.

Curiosity and enthusiasm will take you a long way!

@Karen P.Karen, just out of curiosity, what type of construction was the building you bought?

If they leave early, that allows us to continue to accrue rent due until we replace them with a paying tenant. 

Skip your emotional side.I am guessing he showed you his LES statements (Leave and Earning statements) showing how much he makes, how many days he as accrued for leave, etc.They should be titled something like.....Defense Finance (something, something) Leave and Earning Statement.....at the top with a bunch of boxes with numbers in them most likely printed off the myPay website.