@Antonio Artusa - just to reiterate, Real Estate transactions in PA are much different than what takes place in NY. 

@Johnathan MathewsI have a contact based here in Ontario.I can put you in touch with her if you would like, she sets up cross border deals for Canadian looking to invest in the U.S and would have all the necessary information regarding taxes, returns and so forth.

@Terry KoeppIf the Roth IRA will have an equity stake in the transaction, you will likely want a Checkbook IRA LLC as opposed to having a 3rd party custodian process all of the transactions.  

I was talking to a title company today to follow up on if they could close a property for me, because it had a chain of title issue down the line somewhere.Instead of that being the problem, this guys starts bringing up all of this jargon that I've never heard of and saying that it was impossible to do because the buyer was paying for the closing costs!

The way that they can stay in compliance is the lender will do a business to business transaction backed by the real-estate that business owns. 

The red cross put my renter in a hotel for the weekend.  

Make sure you have the proper and legal documentation (use a title company).You could offer to buy (have assigned to you) the tax sale purchaser's position in the certificate, this puts you in the chain of title.

It'll also largely depend on who is doing the trading in the transaction.  

While the vast majority of my agent business is in the DC area, I still will do one or two sell side transactions in Massachusetts a year.

Patti you would need to look at your risk exposure.Typically sale leasebacks are much longer than 8 years.With a mom and pop tenant  you would put 35 to 40% down as the likelihood of failure is high versus a corporate guarantee from a national chain.