I have always liked the 996 body style and have found one I like and the wife for that matter. It's a 99 C2 with full service records and clean carfax (I don't see where the IMS has been replaced) but high mileage 184k. Other than the IMS are there other questions I should be asking the seller?

 

Not really, the early builds (99 and some 00) are better built, and are significantly less prone to IMS failure than the later single row IMS years. Maybe at that mileage, I'd consider having it done, but if it's made it that far it's probably fine. What's the price?

 

After that amount of mileage I'd be asking about pretty much everything. Get the service records and go from there.