So my thought on this is that I wouldn’t (personal preference) engage in a subject to transaction with anyone other than an experienced investor on the other side of the transaction.  

Hello Bigger Pockets Community,I'm currently engaged in cold calling homeowners whose properties are nearing tax sale, and I'm encountering numerous LLCs that have forfeited and are inactive.

Being dishonest or engaging in deceitful practices can raise ethical concerns, so it's crucial to uphold honesty and integrity in any real estate dealings.

As a PMC we have had to cut ties with owners who were engaging in gross negligent behavior. 

Providing this information upfront can help set appropriate expectations and prevent misunderstandings.Community Engagement: Engage with the local community to gauge interest in your camping offerings and address any concerns they may have.

Your construction company can not engage in a transaction with the IRA. 

Someone with a great deal of tax experience has answered your question, I'd suggest you arrange a "paid" phone engagement if you don't have anybody locally.

Capacity - The parties must intend to engage in a legal relationship and be legally bound by it.

Client Retention: How do you keep your clients engaged post-sale, and how does this help with referrals?

You may try engaging a broker who can connect you with multiple options, rather than just checking with one lender.