ROW owner won’t buy it because he doesn’t want the tax liability.

I want to buy the property on terms and demo, build a new house.I want to structure an owner finance deal with him where I either pay him interest only on the lot or no payments for 18 months (or until the new house completes and sells whichever is earlier). 

If it ends up being a partnership LLC then the activity of the property is reported on the tax return of the LLC so it will have to sell and buy the new property.

Used a heloc on primary to buy first rental, i want to convert rental to a 30 year mortgage so I can use heloc again to buy 2nd rental.

While I am not in a position to buy positions, I believe on your listing thread, it would be very helpful to share at least purchase price, current T12 NOI, and loan balance for both portfolios you are looking to sell. 

I've been a Loan Officer for 10yrs and was pitched by several buddies to look into wholesale land flipping.

This will potentially also impact any note buyers that plan to buy the notes.

Yes, if IRA buys investment property all income would belong to an IRA and must be deposited into IRA.

If I am an investor buying from him he won't be able to fool me.

I am a full-time physician assistant getting my real estate license for my own buy and hold business in Georgia.