@Jorge PerezUp to the amount of capital gain realized in the transaction and timely reinvested in a QOF will be eligible for deferral. 

This is a simple transaction done in escrow. 

Whether we are the representing agent on the transaction or not we will inspect properties that we would be managing if purchased by our property management clients.

It would help you to review IRS prohibited transactions rules:https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-prohibited-transactions

For non-tax related needs that happen during tax season (accreditation assessments, business transaction review, etc.), is there someone else in your firm that has more time available to address these issues?

lolThe most important part of any real estate transaction is a deal - without a deal, you have absolutely zero need for anything else whatsoever. 

He says that California real estate taxes will take a massive chunk out of his gains and won't recognize such a transaction (SFH to condo+commercial) as a valid 1031 exchange. 

Congrats on your portfolio purchase @Sean Mcintire  I have used credit lines cross collateralized by the notes and I have also used partials as mentioned by @Logan Hassinger to recapitalize. 

A lot of buyers want to cancel the transaction as soon as they see something wrong bc they believe there will be no room for negotiations.... and the only way to gain leverage in negotiations is by moving forward with investigations and showing the seller and seller's agent your findings and then negotiating a price reduction and or RR (request for repair). 

Conventional lenders don't tend to lend on arm's length transactions (people selling to themselves, relatives, etc).