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. Refer to the Capital Asset Internal Sale Input Form Procedures for information on how to complete the Internal Sale Input Form (MLFA-006).Sellers and Purchaser will cooperate in the filing of any forms (including IRS Form 8594) with respect to such allocation. Welcome to the Maricopa County Treasurer's IRS Forms Page. This page provides links to the IRS Tax Forms. Establish terms for sale and purchase of an asset. In an asset sale, the new owner purchases the business's physical assets. The seller retains all rights to the legal entity. The Arizona Department of Revenue (Department or ADOR) administers the property tax system in cooperation with the 15 county assessors, among others. 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.