Please don’t misunderstand me...I understand the need for the laws and our legal system....but when this kind of thing can happen to a little old lady with poor health...something is broken.

I have only made two personal offers on home deals that I have found on facebook and of personal knowledge in our neighborhood (lady passed away). 

I had one lady tell me she lost it all playing slot machines in a trip to Las Vegas (true story) and I wasn't impressed.

I been looking out for a right project and this lady just popped in our radar from nowhere. 

It can be a gamble but I have come out on top 90% of the time.

Normally they don't get trashed and when they do they're far cheaper to rehab.I just had a lady move out of one that had been there since 2000 and have another one bed tenant that's been there since 1996!

We have a cleaning lady in today but she's not shop-vaccing up construction debris and the like or standing on a ladder to clean the outsides of the casement windows, picking floor protector boards up, disposing of trash, peeling stickers off of appliances and setting up shelves and burners...Odds and ends like applying Deck Over to the deck, painting basement stairs, etc.

Thanks to everyone on this forum for enlightening this "never had a cup of coffee in my life" lady.

1) So I was told that site only shows the taxes not paid from the city lady. 

I'm not a gambling man but I would bet dollars to donuts the Service would take the same position.Your client (you) has burden of proof that there's no constructive receipt, or there is constructive receipt but substantial limitation exists.