If I buy a condo for $280K + $46K for seller's HOA special assessment, can I use $336K as selling price and have $46K paid off by attorney as part of closing?

I'm buying a vacation condo for $326K.  This includes $280K to seller and $46K for a special HOA assessment the seller owes for exterior building resurfacing/updating and replacing windows and sliders with stronger, more hurricane-resistant ones.  I would prefer to use $326K as sales price and have the attorney cut a check to HOA as part of closing costs.  I would have $326K as my future sale basis.  Would seller be able to use $280K (less his other usual closing costs) as a basis for determining his capital gains in this scenario?

I am paying cash, so mortgage issues are not at play.  

I use TurboTax, but this is not a product question.