Form 8594 must also be filed if the purchaser or seller is amending an original or a previously filed supplemental Form. 8594 because of an increase or decrease.Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. Kevin would file a Form 8594 outlining the allocation of purchase price amongst the assets purchased. Issue an Order Assessing Successor Liability. Hold you liable for past due sales tax, withholding tax, petroleum tax, penalties, and interest.