@Jason Foster I have sent clients to Denise Praul at Accurate Tax Management to initiate appeals.

@Brad RondeauYour gain will be more than $115,148 when you factor in depreciation recapture.If you still plan to continue being in real estate, I would suggest what @Dave Foster is suggesting by doing a 1031 exchange.

Now I know that those flips, done under the company name I now have, may foster conversation and distinctions made with the IRS. 

When just starting out in syndicating, if the syndicator does not have enough capital to buy into the deal (which I understand is necessary for newbies to promote investor confidence) can he/she simply roll all/part his acquisition fee into the deal at closing?

I’m working through my attorney, which I highly recommend doing if you attempt a 1031, and I’m confident it’s being handled within the rules.

Research that market, and then know you have the confidence to proceed based upon your due diligence.My criteria may be completely different that yours. 

Further, more people are confident now because the economy is doing well so they're more willing to pay higher prices to buy on speculation. 

@Dave Foster is where you want to start.

I do have to change the zoning on the property and feel fairly confident that I will be able to.

To me, this shows that buyers and investors are being more selective but market confidence is up and the market overall is reaching a healthier balance.