It took me a while to notice but I finally figured out exactly WHY the wheels won't steer.

First, you DON't need to use kay-frames for steering the front wheel(s). To steer them, use the following tag(s):

Tag used:

Rudder_01

Then set the Z-axis [blue] to point down by simply going to the Modify panel > Hierarchy Tab > Click Affect Pivot Point > and then rotate the axis as needed. The direction of the axis dictates which way the wheel rotates.

The same is true for rotating tires but different:

Tag used:

C_tire_still
C_tire_blurred
L_tire_still
L_tire_blurred
R_tire_still
R_tire_blurred

[you don't need key-frames nor the tag " *_tire_slow"]

To use the same tag name for multiple objects, add the suffix to the end of the tag name and make sure it is separated by an underscore. This applys to the rudder tags as well:

Ex:

C_tire_still
C_tire_still_01
C_tire_still_02

Again, the direction of the roll of the tires are dictated by the direction of the X-axis [red]. Rotate the X-axis so it faces towards the right side of the visual model.

From there, the amount in which the front tire steers is determined by the aircraft.cfg file [as mentioned before].