The usual route is to do the study now and file Form 3115 (change in accounting method).

Once you standardize those, everything else becomes passive oversight. 

I have documented multiple instances of what I consider to be cyberbullying and unprofessional behavior directed toward me.As a licensed real estate broker, you are held to a higher standard under the guidelines set forth by both the Ohio Division of Real Estate and Professional Licensing and the National Association of REALTORS® (NAR) Code of Ethics.

Some utility providers want you to have the agreement on file with them to avoid claims of shared metering.

Second, I suspect the complaint filed by the estate alleges you either knew or should have known about the fraud. 

I know that is bad on our end not to request one, but I would say it’s worse that they didn’t send one regardless, but I’m double checking all my files to make sure that is true.

That may apply to personal deductions (like mortgage interest), but rental expenses (repairs, depreciation, etc.) are taken on Schedule E and are not affected by whether you itemize or take the standard deduction.

.- So, a Class C rental, should be maintained to Class C standards, not Class A.--- You can go up ONE Class (maintain Class B to Class A standards), but not more than that.

I do have them sign my standard guest agreement.

Fees are all in line with standard offerings.