Allocate equity based on contributions: you provide the $235K HELOC and management, while your former boss contributes renovation expertise and labor.

In fact, for tax sales in PA, the parcel number check is usually best performed first, to see what mortgages can be found (if any); seeing a big mortgage means it's best to move on to the next property on the list.And on a side note, IRS liens can be wiped out at foreclosure of any kind, provided the IRS lien is in a junior position and provided that proper notice is served upon the IRS. 

Always Always Always get an inspection if your not going to view it yourself and get someone out there that you trust to look at it for you.

Additionally, lenders may require a release price (a specific amount to pay down the loan) for each property sold, which can complicate the strategy.It’s worth discussing these details with a trusted lender or mortgage broker to ensure the plan aligns with the loan’s terms.

I can see how starting with a 4-plex could provide better returns and learning opportunities without an overwhelming jump in complexity.

The property manager must make a profit, otherwise there is no incentive to provide the service.

You will also provide the whole amount if you plan on repaying the loan in full beforehand.  

:We use the cheapest ones that they provide at Lowe's, our handyman installs.

Big things is be realistic on timing and maybe provide a mover and or storage unit deposit as they may not be able to figure that part out on their own.

Quote from @Jaikevis Reams: In order to put a property under contract I need to provide proof of funds I know that I can get that from a hard money lender but I don’t meet there criteria for a loan approval what should I do?