Can Buyer Pay Sellers Capital Gains Tax?

[Donald Hendricks]

I purchased my home & land in December 2014.  Since that time my neighbor sold his land and the new owner and I have been fueding.  The new neighbor wants to buy me out.  I have agreed to sell, but not until December, so that I do not have to pay capital gains tax (2 of 5 year rule).  Neighbor says that he will pay the capital gains tax and wants to close in 30 days.

Is this permissable?  How should this be structured?  Is this going to come back and bite me in the butt as a "gift"?