., are there specific financial or tax considerations I need to be aware of when investing in US properties (or distressed properties in particular)? 

Video and/or take pictures of everything in case you have to pursue her in small claims.  

Basically, it is clear that this sponsor lost all of their investor's money, and multiple investors claim that the sponsor lost their money, ghosted them, and behaved inappropriately. 

I'd consider myself an advanced, tax-savvy, solo investor with quite a bit of experience. 

Sometimes you're better off just selling, taking your tax-free gains and going from there. 

The beauty of Roth investing is the income tax-free nature of the returns. 

I am looking to either buy land or a tax acquired property to fix and flip for my first deal.

You also need to account for taxes, insurance, HOA dues and management fees. 

I asked one of these coaches who said her rental income is $140,000 a year if that is the gross rental income or net rental income (after mortgage payments, property taxes, insurance, repairs, vacancies, capital expenses).

Many new investors claim to have analysis paralysis, but that's usually an excuse for either a lack of confidence (you need more meetups and more authentic relationships with other real estate investors) or shiny object syndrome (you want to house hack, but you like apartments, but also flipping, and what about storage).