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But what if they throw your letter away?

It depends on fact and circumstances. For instance if the replacement property consisted of multiple units, there could be a partial disposition with the conversion to personal use. On the other hand, if this is a commercial building rented out for high dollars, constructing personal living quarters might have minimal tax consequences with the continued use of the rental portion. If the garaged is converted to personal use then 1031 is probably shot to pieces.

I just sent a quick letter telling clients to expect a letter in early January and to make sure they do not throw it away.

MC, you can allow popups on certain sites in Firefox. Copy the web address, then go to tools>settings>privacy & security. Scroll way down to "block pop ups" and add the site you want to allow in the exceptions box.

A UK pension received by a US "tax resident" is taxable on Form 1040. Enter it on the "FECWKST" -- the Foreign Employer Compensation & Pension form -- an annoying form that requires what seem to be duplicate addresses and treat the taxpayer as still being overseas. The bigger fight might be with US state treatment. It should qualify for most state's exclusion of all or a portion of a 'private'/non-governmental pension (unless it indeed is from a government but I haven't handled one of those). But I have had to fend off a couple of states that took issue with the lack of an EIN as well as monthly amounts that varied because of foreign-exchange fluctuations. Good luck!

I encourage all my clients and friends and family to get an IRS account. I've had one for a very long time and it's extremely convenient.