This appears to be the ultra-rare model know as the "Abortion".
Thankfully, there are very few examples of it in existence. Where the owner came up with the asking price is also a mystery.
- wrong tilt hood
- wrong fenders
- frame does not appear to be from a Kohler powered tractor so the 444 reference is a mystery.
- seems to me, the "I/C" reference is owned by Briggs and Stratton (Industrial/Commercial) and they certainly made horizontally opposed twins.
- it has an electric clutch.
- it appears to be a mid-70's tractor but who knows.
I think that if he got a grand for it, he'd be lucky.