Unless this LLC is a fully functioning operations with front of the house and back of the house services that you can't replicate, it is not worth the risk. 

In the past when we've tried to find someone we've been very disappointed, it seems like landlord/tenant is mostly the province of bottomfeeders, the lowest functioning lawyers.

Biggerpockets search function - Use the search function to see if a BP colleague requested a CPA in your area.

The hair-splitting differences are these 1) I serve my 82 year old ailing mother in other ways — she is mentally competent but not able to handle administrative and executive functions.

You should separate the different functions of finding the property, raising money for the property, buying the property, managing the property, and selling the property.

Additionally, you will likely need an Operating Agreement that spells out the function of the LLC and lists you as the owner and manager of the LLC.

It's an incredibly narrow group of people that are buying on a very regular basis that could even hope to function an an extremely high level on their own, with no training, etc.  

Biggerpockets search function - Use the search function to see if a BP colleague requested a CPA in your area.

UOP for the tangible property capitalization rules, the UOP for assets other than buildings generally consists of all the components that are functionally interdependent (i.e., where placing in service of one component is dependent on the placing in service of other component(s)).The UOP for a building generally is the building and its structural components.2) Qualified Improvement property is mostly relevant to nonresidential property.

there is an existing sump pump system in the basement - definitely old and possibly not functional.