Seller Finance deal for Investors

[Gursewak Singh]

Buyer can't get approved due to not having 2 years of taxes returns. Also, they have I-90 status(I believe you can file Taxes but no SSN), Not sure if this is issue as well.  Not my buyer, another Realtor reached out to me and see if I could carry their note.  

Can someone help, I am very hesitant to do this deal..? 

House for sale $ 95000.00( On MLS)

ARV 103000

Down Payment 20%( Buyer have total $23000 per their realtor) 

Buyers realtor would like to submit an offer for 90K (assuming offer gets  accepted @ 90k) on this house but would like to double close on this property. (She wants to collect double commission) I also hold Real estate license as well.  She is willing to raise her clients contract to 98K, put 20% down of 98K to me. Have me carry  the note for $78,400 @ 9% for 20 years. 

Does this sounds right to anyone who has done this? 

Do I need to get appraisal done? 

What points am I missing?

Any help would be tremendous.