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. Welcome to the Maricopa County Treasurer's IRS Forms Page.This page provides links to the IRS Tax 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. The Arizona Department of Revenue (Department or ADOR) administers the property tax system in cooperation with the 15 county assessors, among others. The District incurred bank fees in the Miscellaneous Receipts Clearing,. Employee Insurance, Federal Tax, and Electronic Payments Clearing. A portion of the restricted cash has been classified as a longterm asset as the funds will be used to purchase longterm assets.