My client bought their home via a land contract.  From the very beginning 1 of the owners wanted the property back.  Anytime my client missed anything, taxes, hole in the ground (replacing the septic) etc they were back in court.  Finally in 2019 they went to purchase it and the appraiser did not produce the appraisal in time.  Actually it was a good thing in the long run and the property could never be sold the way it is and other things not important. They ended up to a quick claim deed back to the owner with no money exchanging hands other than the monthly payment.   With that being said does my client have any kind of right off or because of our standard deduction there is nothing to do.  Thanks