They claim to have funds to assist landlords in making required improvements, but in 5 years have failed to figure out how to administer disbursements. 

Since Evernest took over management of my property, they have failed to properly oversee it.

Most cost seg firms will provide "audit insurance" or "audit protection" on their reports, but this doesn’t mean that they will indemnify you or reimburse you for loss of tax benefits if their report fails the audit.Spot-on, Sean!

I should’ve taken profits when I had the chance, but I had too much faith in a failing system. 

If one co-owner intends to use their share personally (or blurs the line), that person’s exchange can fail even if everyone else is squeaky clean.

I would not characterize this as a scam per se.. but it appears to me to be a failed investment model..

Second, MH will fail to appeal to many potential guests.

Sellers can't sell for less than what is owed to the bank, if the bank won't do a short sale and reduce the amount owed to what new financing will allow.A lender will pull back the loan if a defect in the property makes the property uninhabitable.There are a lot of reasons a sale will fail. 

even worse are ones on private systems and then said private system fails .. those are bummers. but these also unless manage with a very heavy hand tend to be very low income kind of ratty type properties with all the issues that come with that demographic

A licensed plumber will add the new pipe and bypass the failed iron sewer pipe.