My client lost a rental house in 2020 in the Slater Fire. She received $ from the insurance company and it was reported in the 2020 tax returns. Now, she is part of a lawsuit with PGE and is expecting a six figure payout. I have researched this within the IRS website, but cannot find out if this is taxable or how many years she has to reinvest this amount if it is taxable.  I just need someone to point me to a website or a tax regulation for this issue. Thanks.