However, if you normally would owe the IRS $5k, then the $12k tax savings will first pay the $5k shortage, and only the remaining $7k is your refund.

A silent protest by IRS employees perhaps related to staffing...       

Both have private mortgage insurance (PMI) but generally the 5% down is preferred as the PMI is usually less and you don't have to contend with self sufficiency fha tests on 3-4 unit buildings. 

I understand your template follows the IRS ATGs, which sounds helpful.

Correct, but according to the IRS Publication 5653 Cost Segregation Audit Technique Guide this IRS prefers an “onsite” visit.

If you pay your estimated taxes late, even if you end up overpaying for the year, the IRS or FTB can still charge you a small interest-based penalty.

From what I’ve seen with investors I work with in the Midwest, the IRS typically looks for the property to be “placed in service” before year-end.

That way, you avoid penalties, and then you can settle any remaining balance by April 15 when filing your return.And just to add, if you miss an estimated payment, the IRS or FTB may charge a small daily interest penalty.

What is their reputation with the IRS?

I will need the Trustee to engage with the IRS on the Trust's behalf, to execute IRS forms 56, 2848, etc.Any recommendations please?