While the IRS does not mandate a physical site visit, the IRS cost segregation audit technique guide (ATG) does suggest conducting “field inspections.”It’s important to note that the ATG is not an official IRS document.It serves as a guide and cannot be used, cited, or relied upon as an authoritative source.However, the recommendations in the ATG are worth considering.According to the guide: “A field inspection is recommended to document the physical details of the building, type of construction, materials used for construction, the assets contained in the building, the size and types of building systems, and any land improvements that were included in the purchase of the property and the condition of that property at the time of purchase.”So while the IRS does not require a site visit for cost segregation studies, following the guidance from the cost segregation audit technique guide can be beneficial.

My main concern was if I there would be any tenants looking for a place in that particular neighborhood.

Water and sewage main laterals are all at the street running perpendicular to the lots, Power/Internet lines as well. 

Quote from @Jonathan Greene: I like DealMachine because they have skiptracing including in Pro now, but I still think of it more for neighborhood canvassing and mailing (aka driving for dollars) than multifamily acquisition opportunities.

After looking into multiple skip tracing services and deciding on Smarter Contact, my partners and I were upset to find there were quite a few charges after paying $300 for the service; including a $140 fee to remove the "reply STOP to unsubscribe" feature.

Second position lienholder have done some shady stuff in order to delay a loss, including filing suit against all parties or trying to obtain a temporary restraining order.

What do you mean by the additional $18/sq design fee was not included? 

I recently read David Greene's BRRRR book, and it is my main priority moving forward.I have some experience in real estate investing.

None of the sites, including AirDNA which I like and use, are to be trusted at face value.

The home price is $480,000, including upgrades.