Normally this would be taxable. 

@Phil SheltonYou would need a civil engineer to provide a drawing to get submitted to zoning and get a permit if it passes zoning is most common This also depends on the road - if it’s a state road forget it as it will take a year to get approved and cost a fortune - if it’s a local road process not as cumbersome but don’t expect this to happen quicklyIn some instances you may have to prepare sight distances etc to make sure it’s safe to add a curb cut

You may need some help with capital, or credit, or both.

Sharing your goals can help others provide more specific advice! 

I didn't use it, but I looked at the marketing materials.

this is very, very difficult to do at a distance. 

Does the seller know you are wholesaling this property?"

The numbers look ok, the neighborhood is good. But there arent a lot of photos. I'm not sure.

@Zach Howardyou can usually post enough information in a thread without the address and people will usually happily help you analyze deals. 

The cost of labor , materials , property taxes , inflation , interest rates  etc .