We should be able to pay cash for the entire build given the timeline the build will require.

The IRS requires that you use the unrelated 3rd party qualified intermediary. 

As others have said, these are typical land bank purchases where you buy a house and land and are required to do the renovation and it's always $100-$200k if they are offered from $1 - $5,000.

Are the balance and all other details about the mortgage not considered confidential between the previous homeowner and the bank?

If you do cash out refinance it would allow to only get to 75% LTV around the high 7s with some points, they would still require to be 1st position.

The title company gave me the contact of a firm they partner with, and requested that we use them instead as they meet their requirements, but they could not provide any explanation of why they can't write the check to the IRS, and I have already paid for the other firm's services and do not want to pay again.

They seem to require high quality materials and  craftsmanship to maintain a level surface.

Just requires a lot more cash up front and having it held up for a few years.

@Joseph McElmeelHey JosephThe fha has a lending requirement for fourplexes that could cause you issues and that is the self sufficiency test.

Conventional also has a tighter DTI requirement, and higher reserve requirement.