I guess if you are trying to cheat you really don't want the audit but you should pay more intention to the investment aspect (so long as you are not cheating). If you buy a rented (or shortly to be rented) property in January and find another one and exchange it in October, that is "like kind" the IRS can challenge but when they see that it is "like kind" they will accept it.

Also,1031 exchange intermediary companies also don't tell you that the IRS safe haven rules don't REQUIRE you to even use an exchange intermediary company. Whether or not that is wise, though, depends on your own circumstance and who you can trust to hold the money (that is not an excluded person or entity).