Seller wants to avoid an audit!!!!!

[D Mack]

Im in the process of getting a duplex under contract. The home owner and I agreed on a price of 25,000. But he says he wants his money in 3 separate checks (9k, 9k, 7k). He says he wants it this way, so he's not audited by the government. What does this mean and is it even possible? Thank you