Is it easily accessible in this aspect?

It's easy to avoid though.

My plan is to possibly refinance out of the FHA loan to a conventional loan to be able to purchase my next property and rent this property or stay in this home the two years to avoid the capital gains tax and just outright sale. 

Military families in general tend to avoid condos near the base.

No idea if that happens in your area, but the seller could get regular monthly paychecks and avoid large capital expenditure taxes by being the bank for you.

It's definitely a unique situation and I'm just trying to make sure I look at all aspects of the deal and don't overlook something important.

@Michael L. hmm you could use chucking to pay more towards the principle then the interest avoiding the refi and the 13 years you still owe on the property the time frame would be cut in half (at least by  half) because now your paying more towards the principle, your credit might take a hit but you get to keep the property and rent it for your 2400 a month.

Is there a Roth Self directed IRA to avoid future taxes ? 

My plan is to possibly refinance out of the FHA loan to a conventional loan to be able to purchase my next property and rent this property or stay in this home the two years to avoid the capital gains tax and just outright sale.

To go along with what others say it is probably best to avoid lending to family members, unless you willing to lose it all (and still continue to have good relations).