I just started using it and so far the owner info matches up with the county tax info. 

Taxes/Insurance- depends a lot on where you are located.The homes themselves- POH or TOH? 

So all of the gain and depreciation recapture are initially still tax deferred.However, like Joe said, the down side is later when sold  you lose the 1031 option. the client will pay tax on all gain and depreciation recaptured from before the 1031 also. 

I am looking to purchase real estate for both investment purpose as well as to offset as much tax liability as possible. 

This is down the alley of tax liens.Yes, deduct the lien from a sale price.

He is busy working at the hospital and doesn't want to deal with tenants, toilets, taxes, trash, and all that haha

I recommend that you find a trusted or recommended Mortgage Loan Originator (MLO), who can give you options for property-based loans (mostly investment loans) and they don't use your taxes but the P&L of the property.

I'm a local real estate broker, investor, and manager (100+ rentals, mostly Airbnb/STR and multifamily).House hacking is a tried-and-true method and in Sacramento you can produce some meaningful income while enjoying the appreciation and tax benefits of owning real estate.

Then rent the bigger home out using a property manager, allowing her to possibly cash flow and maintain that asset and let it continue to grow in value.Encourage her to consult with a CPA or tax attorney to explore the best strategy tailored to her situation.

Be sure to hold a hefty reserve to handle on-going maintenance, capex, taxes, and insurance.