How to transfer title

[Jesus Gonzalez]

My dad has owned a property for 10+ years, and he hasn’t done anything with it. So it needs to be torn down completely, and I want to buy it from him. He paid $35,000 for it, and it’s worth around $100k today. When I write the contract out, I was planning on saying I bought it from him for $35,000 so he can avoid capital gains. Because the purchase price is pretty far under market value, will that attract attention from the IRS, or should I be fine? Sorry if this post is confusing.