Splitting income from sale of land between two years to lessen tax burden.?

After speaking to an attorney, tax accountant and IRS I remain confused. I am planning on the sale of farmland in Jan 2012. I have copied a purchase agreement done by an attorney 4 years ago for my parent who sold farmland. In it, additional "earnest money"(to the tune of half the price) is received from the purchaser December 23rd. The closing takes place Jan 6th when the other half is paid. I was going to spread out the income from the land over two tax years. Now the purchaser's tax accountant says he issues 1099's after closing for that year 2012. This seems like it would screw things up because I would have paid taxes in 2011 for a portion of the total on the following years 1099? My parents did this without any issues. Is the accountant wrong in not issuing a 1099 for the earnest money in 2011. Or did my parents attorney take advantage of a gray area? I wanted to avoid contract for deed and I know if we closed in Dec and the buyer made a second and final payment in Jan the IRS wants us to show interest or count part of the principle as interest which complicates the contract. Is anyone familiar with this?