Does the moratorium prevent me from notifying the tenants I won't be extending their leases? 

States vary on what you can get away with here, but so long as you don't excuse yourself from intentional acts or gross negligence then in most states its ok.Whether or not you can get someone to sign a contract with these clauses in it is another story.Also, this won't prevent you from being sued.

Many had something really strange with them such as 1) built on a stilts on a slope above hwy 163 with literally a stamp sized flat area of the parcel or a unit that was attached to another unit and the next door unit had a door that accessed a lounge area on the roof (the only door that accessed the area) 3) Had no access to the house and what once was used as access the owners had built a pile of trash to prevent access to the property (I suspect there had not been an easement there). 

That prevents some people from taking the step. 

The eviction lawsuit is a permanent mark on her background and probably prevents her from being able to rent anywhere decent ever again...I would consider a couple of backup plans if she refuses, like getting a lease in place...do some more research on squatters and squatters rights in Ohio...its horrifying, but valuable to understand the process.How long has she lived in the home before the sale?

I always rooted against him growing up.When I dug into his story I realized he has a lot in common with Michael Jordan.

Also my last post on this thread.The intention of Sec 280A is to prevent deduction of personal expenses by reframing them as rental expenses, in a specific situation.

Eviction moratorium prevented me from taking any action at all. 

Keep asking why until you get to the root reason.

If you delay the payday, you could still conceivably do a tax deferred exchange down the line, but again, that can put pressure on you in some markets that have tight inventory...this only delays the taxes, it doesn't prevent you from paying them.