The contract states that the seller must inform the buyer in writing, this was never done, but then again, there seems to be no time frame for this to happen. But I'm betting it can't be at closing, that would be crazy, what if the buyer didn't have the extra 10% of sale price.
I will call the IRS about FIRPTA tomorrow to see how the tax is to be sent, either the seller pays the tax at closing or there is no deal. I find it ridiculous that a US buyer has to pay the tax for a foreign seller.
Thanks for your input.