flipped my first one as indicated above, bought a fixer upper and turned to a VRBO, bought 4 duplex. now closing on a 49 unit Self Storage unit with 4 storefronts.

As Brian indicated, you go line-by-line off of a spreadsheet. 

Said tenant has been residing in out of state jail for the last 2.5 months, with no indication of anything changing.

The MLS is not as good of a market indicator in my area since very few rentals utilize the MLS.

If the current CPA didn't know the situation or ask questions to learn the situation, that's indicative of a lack of care, which can certainly be dangerous.

That said, please indulge me for a couple of follow-up questions.Brian indicated that a disqualified person cannot be involved in ANY way with the entity purchasing the asset from the plan; however, I wasn't sure if the restriction for sure applies only when the asset being sold is WHOLLY-owned by the IRA.

In general, the ones to avoid are the ones that: Don't allow financing or a finance contingency (it can be a good indication they are selling above market value)Don't allow for your own independent property inspectionAre not realistic with their pro forma's (i.e. they don't include vacancy or maintenance projections or use unrealistically low vacancy factors)Require you to pay for any renovation upfrontSell only in cheap. low end neighborhoodsDon't accurately represent the neighborhood/property classificationDon't have consistent rehab standards for all propertiesIf cash flow is your goal, I highly recommend looking closely at Indianapolis and Kansas City. 

Conversely the lower the cap rate is indicative of the lower risk of the asset.If I invest in a stock with low dividend like Aflac, that is not a speculative investment compared to a high dividend stock like Verizon. 

Research has indicated that FICO® Scores are more predictive when they treat loans that commonly involve rate-shopping, such as mortgage, auto and student loans, in a different way.

You did not indicate any down payment, why?