Hi Edgar, in your specific case, the thing that scares most is that is a very old building with HOA and risk on future special assessment. 

When it comes to refinance, you either will have to secure the appropriate zoning or obtain a special use permit to comply with local ordinances.

For example, if the legal name of the LLC is MY COMPANY, LLC, a Texas limited liability company, then the legal name used for the EIN application is MY COMPANY LLC [notice the comma was omitted on the EIN application as IRS.gov does not permit the use of special characters).

Contact a lawyer to specializes in elderly or people with memory issues and ask them what their thoughts are.As for why the property was sold, that is a decision up to your mom and whoever she gave power of attorney to. 

The only exception I make for puppies is if it is an actual service animal providing a specific service (such as diabetes dogs, or guide dogs) that will be going through specialized training.

I recommend finding an accountant who specializes in real estate taxation and tax planning.You may want to consider working with your accountant remotely to expand your options.I would also recommend looking for a accountant willing to work with you throughout the year.

If your CPA personally answers his phone when you call, it means one (or more) of these things:you're one of his special most valuable clients for whom he makes an exceptionyou also happen to be his golf buddy or his investment partner or his girlfriend he is new and does not have enough clientshe is overwhelmed between projects and calls and is about to be checked into a facilityhe is a unicorn or is otherwise extinctWhat is reasonable to expect is that you should be able to reach your CPA at a prescheduled time and via an agreed upon channel: email, text, phone, video conference, whatever you guys agree on.

There are real estate brokerages that specialize in listing REO properties.

Maybe we can find a mentor or local agent who specializes in our scenario.

I'm currently located in Olympia, Washington, where I've began transitioning from a 15-year career as a Special Operations Army aviator.