Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. 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. Further, the parties should agree to file a supplemental Form 8594 to reflect any such increase or decrease. Allocating the purchase price in a business acquisition can be complex. Resolution declaring as surplus two county owned properties, and revising the inventory list of real properties, after a public hearing,.