New Business Owners Never Filed 8822-B Form - IRS Still Contacting Me

This is unfortunately common with business transfers. The IRS doesn't automatically get notified when ownership changes - that's exactly what Form 8822-B is for. First, document everything. Collect your sale agreement, any communications with the new owners, and proof showing you properly filed your final 1120-S. This creates a clear paper trail showing when your obligation ended. Next, call the IRS Business & Specialty Tax Line at 800-829-4933. Explain the situation and ask for guidance. They may require you to send copies of the sale documentation. Be prepared to fax or mail these documents. When you speak with them, get the name and ID number of the representative you talk to. Also, send a certified letter to the new owners reminding them of their obligation to file Form 8822-B and that they're responsible for all tax matters after the sale date. Their failure to update the responsible party information doesn't transfer liability back to you. Don't ignore the IRS letters - respond to each one by explaining the situation and providing sale documentation.

I went through something similar last year with a small retail business I sold. I kept getting IRS notices for the new owner's employment taxes. What finally worked for me was using taxr.ai to analyze all my documentation and create a proper response to the IRS. The site at https://taxr.ai helped me identify exactly what parts of my sales agreement proved I was no longer the responsible party. They analyzed my SPA and helped craft a response that clearly showed the date of transfer and explained why I shouldn't be liable for any post-sale tax issues. Once I sent in their recommended response with the supporting documentation, the IRS updated their records and stopped sending me notices. Might be worth checking out since they specialize in analyzing tax documents and correspondence.

I tried taxr.ai after seeing it mentioned here and it was exactly what I needed! I was in a similar situation with a partnership I sold, and the IRS kept sending me notices. The document analysis identified specific language in my sale agreement that clearly established the transfer date and liability shift. What impressed me was how it helped me craft a formal response letter that referenced the right IRS procedures and regulations. I included the letter with copies of my sale documentation and sent it to the IRS address on my notices. About 3 weeks later, I got confirmation that they updated their records. Haven't received any incorrect notices since then! It saved me from having to hire an expensive tax attorney just to interpret my own documents. Would definitely recommend for anyone in this situation.

I tried taxr.ai after seeing it mentioned here and it was exactly what I needed! I was in a similar situation with a partnership I sold, and the IRS kept sending me notices. The document analysis identified specific language in my sale agreement that clearly established the transfer date and liability shift. What impressed me was how it helped me craft a formal response letter that referenced the right IRS procedures and regulations. I included the letter with copies of my sale documentation and sent it to the IRS address on my notices. About 3 weeks later, I got confirmation that they updated their records. Haven't received any incorrect notices since then! It saved me from having to hire an expensive tax attorney just to interpret my

Have you tried calling the IRS directly? I know it sounds like a nightmare, but there's a service called Claimyr that completely changed my experience with getting through to the IRS. I had a similar issue where I was getting notices for a business I no longer owned. I used https://claimyr.com and watched their demo at https://youtu.be/_kiP6q8DX5c to understand how it worked. Basically, they wait on hold with the IRS for you, then call you when an agent is on the line. I ended up speaking directly with someone in the business division who could see the ownership records and help me. The agent explained exactly what documentation I needed to submit to prove I wasn't the responsible party anymore. Even though the new owners hadn't filed the 8822-B, I was able to get the situation resolved by providing proof of the sale directly to the IRS.

I take back what I said earlier. After my frustration boiled over with the IRS phone system, I tried Claimyr out of desperation. I was connected to an IRS representative in about 45 minutes without having to actively wait on hold myself. The agent walked me through exactly what documentation I needed to submit to prove I was no longer the responsible party for a business. I had to provide a copy of the sale agreement with the specific sections highlighted that showed the transfer of ownership and responsibility. They created a case note in their system and provided a fax number to send the documentation directly to the right department. The agent even gave me a direct number to follow up if I continued receiving notices. Much different experience than my previous attempts to resolve similar issues.

Just want to add that even after you get this current situation resolved, you should keep all documentation about the sale for at least 7 years. The IRS can come back years later with questions about business transactions, especially when there's confusion about who owned the business during which tax periods. Also, make sure your sale agreement specifically addresses tax liability after the sale date. Good agreements have language explicitly stating that the buyer assumes all tax liabilities after closing. If you have that language, highlight it in any communications with the IRS.

Just to add another perspective, I had to deal with this same issue when we sold our family restaurant. The IRS kept sending employment tax notices to us for quarters after we sold. What worked was sending a letter to the IRS that included: 1) A copy of the signed sales agreement with the effective date highlighted, 2) A copy of our final 1120-S showing it was our final return, 3) Documentation from the state showing the ownership change, and 4) A cover letter explaining the situation. I sent this package certified mail to the address on the notices I was receiving. It took about 6 weeks, but eventually they updated their records and the notices stopped. If new owners won't file the 8822-B, you have to take matters into your own hands.

I'm going through almost the exact same situation right now - sold my consulting LLC in December and the new owners haven't filed the 8822-B either. The IRS notices have been giving me panic attacks because I keep thinking I'm somehow still responsible for their tax obligations. Reading through everyone's responses here has been incredibly helpful. I think I'm going to try the approach of sending a certified letter package to the IRS with all my sale documentation first, since that seems to have worked for several people and doesn't require getting the new owners to cooperate. @Giovanni Martello - have you made any progress on this since posting? I'm curious if any of these suggestions have worked for you. Also wondering if you've had any luck getting the new owners to respond at all about filing the 8822-B.

This thread has been incredibly helpful - I'm dealing with a similar situation where I sold my small marketing agency last year and the buyers never filed Form 8822-B. I've been getting IRS notices for payroll taxes from periods after the sale, and it's been causing me sleepless nights. What I've learned from reading everyone's experiences is that documentation is absolutely critical. I'm going to gather my Asset Purchase Agreement, final tax returns, and state filings showing the ownership transfer, then send a comprehensive package to the IRS via certified mail explaining the situation. One thing I want to add is that I spoke with a tax attorney friend who mentioned that even though the new owners are supposed to file the 8822-B, the IRS has procedures for handling these ownership transfer situations when the proper forms weren't filed. The key is providing clear evidence of when your responsibility ended. For anyone in this situation, don't panic - it's more common than you think, and there are established ways to resolve it. Just make sure you respond to any IRS notices rather than ignoring them, even if it's just to explain that you're no longer the responsible party.

I went through this exact situation about 18 months ago when I sold my accounting practice. The new owners completely ignored their obligation to file Form 8822-B, and I kept getting IRS correspondence meant for them. Here's what ultimately worked: I created a comprehensive documentation package that included my Asset Purchase Agreement with the closing date highlighted, copies of my final business tax returns, proof of the business registration transfer with the state, and a detailed timeline showing exactly when my ownership and responsibility ended. The key was being very specific in my cover letter to the IRS. I referenced the exact sections of my sale agreement that transferred all tax liabilities to the buyers effective the closing date. I also included a statement that the new owners had failed to file Form 8822-B despite being contractually obligated to do so. I sent this package via certified mail to the address on the IRS notices, and also faxed a copy to the business tax division. It took about 8 weeks, but eventually I received a letter confirming they had updated their records and would no longer send me correspondence related to post-sale tax periods. The most important thing is acting quickly and being thorough with your documentation. Don't wait for the new owners to cooperate - take control of the situation yourself by providing the IRS with clear proof of when your responsibility ended.

I'm dealing with a very similar situation right now - sold my consulting business in January and the new owners have been completely unresponsive about filing Form 8822-B. I've been getting IRS notices for their quarterly payroll taxes and it's been keeping me up at night worrying about potential liability. Reading through all these responses has been incredibly reassuring. It's clear this is a common problem and there are established ways to resolve it even when the new owners won't cooperate. I'm particularly encouraged by the success stories from @StarSurfer and @Adriana Cohn with sending comprehensive documentation packages directly to the IRS. One thing I want to add based on my research - if anyone is dealing with this situation, make sure to keep copies of ALL correspondence you receive from the IRS, even if it's meant for the new owners. This creates a paper trail showing when you started receiving notices for periods after your sale date, which helps establish the timeline and your proactive efforts to resolve the issue. I'm going to follow the approach several people have outlined: gather my Asset Purchase Agreement, final tax returns, state transfer documentation, and send it all via certified mail with a detailed cover letter explaining the ownership change. It's reassuring to know that even without the 8822-B being filed, the IRS has procedures to handle these situations when you provide proper documentation. Thanks to everyone who shared their experiences - it's made what felt like an impossible situation seem much more manageable!

I'm going through this exact nightmare right now - sold my digital marketing agency in September and the buyers completely ghosted me when I asked about filing Form 8822-B. I've been getting IRS notices for their employment taxes and business income tax obligations, and honestly it's been one of the most stressful experiences of my life. What's really helped me sleep better after reading everyone's advice here is understanding that this is actually a procedural issue with established solutions, not some unique disaster. The consistent theme seems to be that comprehensive documentation sent directly to the IRS can resolve this even when the new owners are uncooperative. I'm putting together my documentation package this weekend - Asset Purchase Agreement with transfer dates highlighted, my final business tax returns, state registration transfer proof, and a detailed cover letter explaining the timeline. Planning to send it certified mail and also fax a copy to create multiple touchpoints with the IRS. One thing I learned from my CPA is to include a specific statement in the cover letter requesting that all future correspondence related to post-sale periods be directed to the new responsible party, and to provide their business address from the sale agreement. This gives the IRS an alternative address to use even without the 8822-B being filed. Thanks to everyone who shared their experiences - knowing that others have successfully resolved this exact situation makes it feel manageable rather than hopeless. Will definitely update this thread once I hear back from the IRS!