I presently have an opportunity to partner with my sister and a family friend to build some spec houses. This venture would be all cash with no bank involvment (ie construction loan) how do i participate as a builder without exposing them to my tax issue? sister investment amount is funded by her disability lump sum back pay payment. the family friend and sister’s sole role is to bankroll the projects while my part is sweat equity with my motivation to retire the old tax debts through my portion of the profits. How do we structure this as to not expose sister and risk her losing her Psych disability and our friend from risk tying her capital into my tax debt?