I've got a private lender...what now?

:help I’ve got a private lender who is ready to deal. Say I were to purchase a house or apartment with the funds… what trail do I need to leave. Do I have the lender make a check directly to the seller. If it’s to me won’t I have to pay taxes?
Long and the short of it… what’s next?

thanks in advance.

I have the lender deposit the money with my escrow agent and the closing is treated as if I were using a conventional lender.