A client was rejected for a mortgaage he & his wife combined income is ~$400K.

While I do agree that lenders should do underwriting up front and pre-approve their clients first, this is not yet common enough to pass up offers from those who are only Pre-Qualified.

well one of my clients asked for some flipping loans..

They are wanting a 1 in 10,000 property that would take all my time to find versus other clients (NO).Finding out if a broker/agent and the potential client is a great fit takes work and follow up.

The client walked away with over $18k net tax savings.2) The IRS Chief Counsel penned a memo that states, "...in order to apply cost segregation properly, it requires those who have knowledge of, and training in, construction and/or construction techniques."

Their clients are most likely in the market for more properties.

You can offer photo and neighborhood analysis for $50-$75 a client and raise the money you need to, to attend the training you want to. 

I have a client looking at possibly taking a builder to court.

I would do some research on agents in that area and if possible, talk to previous clients of theirs. 

I've had plenty of clients make good cash flow money on purchasing condos in middle-class medium-sized cities in California, even as their first real estate purchase.