I want to give my children the gift of property so I am looking for some properties to leave for them. 

I am 40 yrs old, married with 6 children (only 3 living at home).

I chose the secure path years ago concentrating on my career in the Oil & Gas business while raising my children with intentions on picking it up again later in my career.

But I grew complacent, got married, had children blah blah blah.

Disqualified parties include you, spouse, lineal family like parents, grandparents, children, grandchildren, certain fiduciaries or entities controled by such an individual listed above (See IRC section 4975 for specifics).On point 2, the CPA is either incorrect or you are perhaps mis-interpreting what he had in mind.  

Yes the 4 children who want to sell can.In Oklahoma any of the owners may file a Petition with the Court asking that the property be "Partitioned."

Although not always, children give people a reason to change.  

It would be hard to drop off my children with someone that has never had children.Frank

I found out the owner is an elderly woman and perhaps her children who are also older people.  

Most  tenants that live in older trailers are are going to be one step above dealing with children for you.