In a 1031 exchange, a qualified intermediary (QI), accommodator or facilitator is engaged to provide exchange documentation and hold the exchange proceeds in an escrow account under the taxpayer’s tax identification number. Advice is provided to qualify the transaction as a 1031 exchange. For those accommodators who are not CPAs or attorneys, care must be given not to provide specific tax advice which subjects the accommodator to Circular 230 enrolled as agents who practice before the Internal Revenue Service. The QI is similar to a flagman warning a taxpayer driving along at 70 mph before a curve that the bridge not in view is out. Determining how to navigate the bridge is up to the taxpayer’s tax counsel, including their CPA and or tax attorney.