Audit protection from the fine print of most tax professionals do not include paying the taxpayers additional taxes, interest or penalties.What you are really paying for is representation from the tax professional if you were to get a notice / audit from the IRS / State.The 'logic' behind the purchase for audit protection is that the cost you would pay with the filing of your return would be 'cheaper' than if you got a notice later and asked for representation.E.X. if you pay for audit protection during the filing of your return, it may be $200.if you don't pay for audit protection and you get a notice down the road and want representation, it might be $400 

. • Establish solo Roth 401k• Make quarterly estimated tax payments (?)

You are stealing from tax-payers that work for a living.I can't believe you have the audacity to get on this forum and ask for investment advice when you can't even take care of yourself or your own mother. 

Since the assisted part is in essence coming from taxpayer money than it could be viewed as a loophole to scam the system if someone was turning a profit on it so I kind of understand the rule...

Taxpayers and consulting professionals should consider this strategy if they or their clients want to defer federal and state capital gain and recaptured depreciation taxes, prefer a more diversified asset portfolio and/or more predictable income stream, and choose not to acquire like-kind replacement property. 

-However note that for real property the original use must be with the taxpayer or it must be substantially improved i.e. new construction or a major renovation - it does not look like turn key properties would qualify.

Provided that the eligible taxpayer is the owner of the equity interest for Federal income tax purposes, status as an eligible interest is not impaired by the taxpayer’s use of the interest as collateral for a loan, whether a purchase-money borrowing or otherwise.

@ Dmitriy FomichenkoAt what point did the conversion and tax payment occur? 

So it's a ready action to deploy exact same to CRE this go-round and use the previous as case study to it's assured success and value for "taxpayers". 

He's still under the Taxpayer Relief Act exemption provided he sells and closes within the next 1.5 years.