You both are correct in that there was missing info, as the 401k holder is my fiance as she was the one that has recently switched companies.

@Matthew Michels In order to find motivated sellers, you'll have to try out a few different methods to see what works.

@Jim T.Logan is correct in that you only report the state income tax refund if you received a benefit from deducting state and local taxes.Instances where you don't benefit 100% from deducting state and local taxesexample 1State and local taxes on Schedule A is $11,000(only itemized deduction)Standard deduction is $10,600You only received a benefit of deducting $400 of state and local taxes.

The IRS doesn't seem to care which method you choose but it must be reasonable and consistent. 

trust deeds non judicial. so like in GA and MS  which is trust deed country or in GA its called a Deed to secure debt..it can be quit fast 90 to 120 days from filing the NOD .. in mortgage states and particularly NE states the process can take some time but usually at least one year.. to from what i have heard in NY it can take 3 to 5.. borrowers and lenders can also stall things out a bit using different methods.

The sellers attorney is correct in that you are asking for a unicorn.

The seller never bothered to get a CAL (Commercial Activity License) or rental license, but has applied for one to verify the property is correctly zoned. 

The one tenant mentioned there are gaps for air flow, which they tried to correct on their own (prior to us owning). 

You definitely should be spending much energy on finding the correct tenants.

Realtors, Contractors, or anyone who has any advice on investor friendly title companies, the correct and legal contracts to use.