BUT have your money in order and be able to pull the trigger, I generally buy with cash (line of credit)  ready to close fast, if its a regular deal, I put up a crazy big ernest amount in the offer, and fast close, like a week.

They changed this guideline about 2 years ago because investors were doing it any way and as a way to clean that issue up so it no longer triggers the due on sale clause. 

Anyone with knowledge on this market I have found a 3 unit over here fully rented and I am thinking about pulling the trigger any advice ?

When you come to that, PULL THE TRIGGER!

Skype to see the damage, bring common sizes of materials and quick drying 20 minute mud, get three coats on and sanded in one day.

Im not pulling the trigger on 315k like you said it's not workable that that number.I offered 275. 

When that is dry you can paint the ceilings and walls with regular paint.

I trust that an attorney should be honest, if i want to be able to least do some of my own due diligence or know what to look for when pulling the trigger on something.

Doing Business was historically a physical presence test and has nothing to do with where you are registered - this is starting to change to more of a market based approach to pull in service providers, but physical presence nearly always can trigger a filing requirement unless you are excused under PL 86-272 - never the case for a real estate project.

Your CPA is right because you will trigger the due on sale clause.