Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale. Access forms available from the Assessor's office, including benefits, business personal property, change in ownership, and other general forms.Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale if goodwill or going concern value. If I'm in foreclosure, who is responsible for the tax bill? The taxpayer is responsible for the property tax bills. Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. The costs to purchase service credit fall into two categories, depending on the type of eligible credit. Purchases can be made with post-tax dollars. Answer to Request to: Enforce, Change, End Contact After Adoption Agreement. ADOPT-325, Judges Order to: Enforce, Change, End Contact After Adoption Agreement.