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. StepbyStep Guide to Completing Form 8594.Step 1: Gather Documentation. One such scam involves fake property liens. It threatens taxpayers with a tax bill from a fictional government agency. Call the IRS at (559) 452-4010 to obtain a number. CA. 20377-3154. 3186.