I can't say that I have dealt with the issue in recent memory, but there does appear to be an out from being taxable based on the information that you have provided that the rental activity wasn't significant.  But my question is, what kind of CPA are we dealing with?  Is it someone with a good reputation and has a fair amount of experience in the area or is it someone that has a questionable reputation and really doesn't deal in this area much?  Could be a really sharp guy that gets pissed when someone questions his knowledge 😁