Have a seller willing to do seller finance, yet wants a 1031 exchange for another property they are purchasing to avoid capital gains.  Is there a way to structure the deal without the 1031 and capital gains?

@Shirley Kennedy  there is actually a way they can keep the deal structure intact and still do a 1031 if they have some financial resources.

The way it is possible is to put both the down payment cash and owner note into the exchange.  They have not touched the proceeds and all proceeds are in the exchange.  

Now they would have to use those proceeds in the next purchase  but it is doubtful that a seller would accept the unseasoned note as part payment.  So sometime before the day of purchase they use cash from some other source to "buy" the note from the exchange account.  Now the exchange account has all cash and the  note is not part of the exchange. The client can complete the exchange and defer all taxes.

Meanwhile they also own a note that they paid full value for so there is no profit in it and the only tax will come from the interest portion of the note payments.

It's a very elegant solution that solves several problems but they got to have access to that cash from outside to put into the exchange