I have known exactly one in my 10 years in the business.

Which is a tax when you do an active business in your IRA but it is essentially the same thing. 

@Jacob HavlovickBigger Pockets is a great place to find a real estate tax accountant.A good real estate accountant can save you thousands of dollars by leveraging entity selection and formation, tax deductions, cost segregations, bonus depreciation and tax planning.I recommend finding an accountant who specializes in real estate taxation, business taxation, financial planning 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.

Context: My wife is in real estate annd we anre in the Houston market.  

I changed my major from Accounting to Real Estate back in 2018 when I was attending Glendale Community College.

With the massive Taiwanese semiconductor plant under construction in Phoenix, bringing billions in investment and thousands of jobs, how significant do you think the ripple effect will be on the local real estate market?

Same principles apply - being busy will create opportunity. 

They make their money off of real estate agents, but real estate agents are the worst people to make money off because they are highly unreliable and in and out of the business when the market changes.Their target should be the consumer with higher levels that they can subscribe too for data, since Zillow is linked to the MLS now which makes their data somewhere more reliable.

Sell your investment property and buy the land for your business. 

However, an LLC can be used to open a business bank account.