But, a number of years ago IRS realized that its many bad rulings were being ignored by the preparers who knew or suspected that the rulings would be withdrawn or over turned by litigation or Congressional actions.

I have not heard of the IRS challenging, much less overturning a professionally done cost segregation study. 

So after that trauma and losing millions as I re-positioned and started over.

There have been at least 3 costly efforts by the aids foundation to have the voters over turn this law.  

San Diego bonus density law was over turned a couple months ago.  

There's also continued issues on the part of the Sheriff's office with following procedural requirements leading up to the sales meaning there's often avenues to overturn the sales once they are completed.

Even though I've migrated away from that class level, when something like that falls in my lap, I can always take it over, turn things around and get out of it eventually.

The two don't mix. :-)  No charges were "overturned". 

You've got a good background, don't overturned it just consistly move forward. * overthink. 

I suspect that the law will eventually be overturned or modified as it seems overly broad to me, but at the moment, the law prevents marketing any real estate property that you do not have ownership in.