I believe the principle of the tax code states that if a general assessment is levied and that assessment is broad based and does not specifically benefit the neighborhood, then it is tax deductible.
If that assessment is being levied and benefits those it is assessed against (like a neighborhood) then it is not tax deductible.
But yes, Mello Roos is not considered tax deductible if it is assessed against your personal residence.
You can go ahead and put it on and risk the audit. Still, as for the IRS, I’m sure they have bigger fish to fry.
