Buying Problems » From: Canton, NY Dear TaxMama: If I purchase a business from someone who has not filed their income tax for the last 2 years. Can the IRS come after me for any taxes or penalties owed by the seller? Clarence Dear Robert, Do be careful. Typically, people who don't file personal tax returns also disregard other tax issues in their business. There may be payroll tax issues which you may have to pay, even if he didn't have a formal payroll, just paid people as freelancers .... etc. There may be sales taxes due ... who knows. You're better off doing really good paperwork to document that you're not buying the business. Change the name. Buy his client list. Or software. Or inventory. See an attorney to structure it properly, just in case something might come back to haunt you. Best wishes, Eva Rosenberg Your TaxMama