Best bet would be to get hold of Dave Foster on BP as he is a QI and has been very good about advice.This is an important piece - a good QI protects you from violating the essence of the 1031 which is you defer gains by never, ever, touching any bit of the proceeds from the sale. 

The case will put the kibosh to a great many “IRA Stuffing” schemes – of which I have seen a myriad.Basic DescriptionThe transactions in this case were pretty typical for a lot of what we’ve seen in Tax Court cases – and the Tax Court was clearly sick & tired of dealing with it.

Any change in lease terms requested by a tenant because of COVID-19 needs to be documented via a lease modification signed by Landlord and Tenant or else you risk ending up in a he said/she said situation if it ever goes to court..

court clerks have the option of putting final actions on evictions on hold until mid-April."

I think you have to contact them and find out if they are proceeding with the move out, or are staying due to impact of stay-at-home order. 

Some states, counties, or cities have created their own laws.Even if evictions are allowed, some courts are closed and not processing eviction cases at this time.It's important to know what your options are for your market. 

I have a colleague who rents out his properties who had a tenant 4 months late on payment, he took the tenant to court, and the judge ordered him to give the tenant more time to pay! 

It hasn’t gone through probate court.

If you have to go through a lengthy court process to forclose.

Any change in lease terms requested by a tenant because of COVID-19 needs to be documented via a lease modification signed by Landlord and Tenant or else you risk ending up in a he said/she said situation if it ever goes to court..