What to do if seller can't verify cash payments?How not to offen?

[Chad Kastel]

Hello BP,

I'm under contract for a 10-unit in NY state.  The seller has leases in place for all the units. However some of the units pay in cash. They are not verified on the owner's tax return.  The concerning part is we are in a state with an eviction moratorium and we don't know what's going to happen in January.

How do we have assurances that the tenants are actually paying?  This is a very small town and we don't want to offend the seller. I do believe he is operating in good faither but there is no way to verify?

Is it reasonable to explain our point of view and as for a warranty for those particular tenants?  Something like for the first 3 months after purchase he will cover the rent if they don't pay?

Chad