Seller finance to reduce taxes?

[Brannon Hamby]

I am in final negotiations on acquiring a property that was inherited.  The property is in a good location, thus attaching $value to the purchase price, but there are years of deferred maintenance, and a full rehab is needed.   

I am looking to negotiate as much time as I can, however, the seller is reluctant to agree to owner financing.  Is there a benefit to the seller by spreading out the gains/ proceeds of the property ($275K) over two (2)  different tax years?

We are gathering that $275K is her number and we are currently asking for that purchase to be made in 4 payments, every 90 days, until paid in full July 2024.