and the part about 1031 exchange is not irrelevant. Same client was informed she could move into or live in one of the properties she received in 1031 exchange, within 2 years of the swap. I would love to get some feedback on a "flyer" the taxpayer provided me she received from an "exchange company". The scary part besides how much she will owe is how mislead she been about capital gains in regards to her sale of a house that had mixed use and thus would not get a full home sale exclusion. 

Long time client will be bummed to see her go but after reading the flyer provided, I realized those are not the type of taxes my office prepares!!