You'd need an IRA custodian that allows real estate investments. IRA rollovers normally won't require IRS permission. There are pitfalls (besides property losing value); see <a href="http://seniorjournal.com/NEWS/GuardWealth/6-06-16-RealEstateCan.htm" rel="nofollow" target="_blank">http://seniorjournal.com/NEWS/GuardWealth/6-06-16-RealEstateCan.htm</a>