When to use seller financing as a seller

[Pope Lake]

BP, when would be the best time as a seller, to use seller financing?

I know that one of the reasons some do it is potentially at the end of their career and want to avoid capital gains taxes. But aren't capital gains taxes applied whenever you don't do a 1031 exchange in REI - or when the money isn't reinvested?

In this sense, my question is two-fold. Thank you!