They all went out of business , the good ones don’t want to manage small properties . 

You are complaining after four months of trying in a brand new business that you didn't know anything about?

Yes, this is "tough love", but you won't survive in this business if you let it affect you:)

What's a good IRR for this multi unit retail business?

I'm looking for a new source of investors who are in the business of funding these deals.  

Haven't seen much activity on BP lately up here in the NorCal region, I'm sure everybody is busy out there taking on some great deals.

Your taxes are none of the ex wife's business and this would seem to address your concerns.I would also put her on notice that future requests for financial discovery will be two-way and if a discrepancy is seen in the other direction you will seek support from her.

I would tend to agree with the other CPAs typically.The 500-hour test is one of seven material participation tests used by the IRS to determine if a taxpayer is actively involved in a trade, business, or rental activity. 

- If the 5% do say they'll sell a must in this business they have to also agree to MOVE OUT PRIOR TO YOUR CLOSING DATE. 

I run a full time flipping business, right now i am able to do 2 homes at a time.