Legal Question in Real Estate Law in Missouri

No. The applicable law in this case is the law of "constructive receipt" which says that if you have the ability to receive something and voluntarily put it off to a later date, you will be deemed to have received it when available, not when you take it. Failure to take the commission and report it accordingly could result in penalties and interest, and possibly charges of tax fraud for intentional failure to report. Also, all signs point to higher income taxes next year and beyond so paying at current rates could be beneficial.