You simply cannot sell a property, directly buy another and expect to defer capital gains taxes without a QI. The IRS – Section 1031 specifies, that neither you, nor your; parents, children, or siblings can act as an intermediary for any 1031 transaction. This act prohibits anyone regarded as your “agent” such as; your attorney, broker, CPA or real estate agent, from serving as your QI, unless this person has not represented you within the past two years.