I had been looking for business professionals that specialized in Real Estate Investment.  

Which increases paperwork & costs for little benefit - if any.4) You'll need an entity in the US.You need to discuss all this with a qualified tax professional or attorney.- For our clients, we provide consultations with a tax attorney that handles over 300 foreigners legal & tax needs.

And she’s the one that released the latest tax rates and year to year comparisons in September of 2024.

This appears to be a 'transfer tax' instead of an income tax. 

Tampa can work, but yes, taxes and insurance are higher and might keep cash flow tight.

Is an IRA subject to capital gains tax?

Assuming they are professional and skilled in the craft - alot of the issues you have faced, they will remediate and mitigate moving forward.

Can this person now be "a real estate" professional? 

You can use it as a downpayment on a property over $450k and use leverage tax free.

@Brandon MorganAn LLC will not reduce your taxes.