Here is the opening paragraph of Bulletin 012:"Property Management means the physical, administrative or financial maintenance and management of real property, or the supervision of such activities for a fee, commission or other compensation or valuable consideration, pursuant to a property management agreement.

3b) If the I purchase a property with an active IRS lien and they pursue it, what happens? 

Just for clarity... in my state (WV) any activity where I sell someone else's house could potentially be considered a professional real estate transaction requiring a Realtor license. 

Does the average unit have street parking and you have a driveway and garage?

Currently I have one active single family rental and have a second one closing on in a few weeks. 

Its swamp land at the street and an acre of nice land in the back .

Wholesaling seems easier in lower priced markets from what I have seen .On the plus side if you actually have a deal it’ll be easier to assign it since there is a lot of investor activity now and it seems everyone wants to be in real estate .

Both these are severely low, as there are similar houses on the same street w/ no garage & that still needed work done for 265k.

If the LLC is a single member LLC that chooses to be taxed as a sold proprietor (meaning it doesn't file it's own tax return and all activity of the property is reported on your personal tax return) the the IRS still views you as the tax payer for the property regardless that the LLC is the deed holder. 

He is an active investor with investment properties in Butte.