I have a tax deed which matured from a county tax lien that I wish to put into my self-directed Roth IRA. I understand that my Roth cannot purchase property that I presently own. My question is: Can I sell the tax deed at current value (a little over 1K) to a un-related third party, and then have my Roth IRA buy it from them? If this transaction were to be disallowed, what would be the consequences for me and/or my Roth account?