I sold the entirety of my interest in my small business to my partner. Soon after I left the business, the operation went belly up. I began to receive notices from the IRS that certain tax payments had not been made- namely State Sales Taxes for the final months of the business and Federal Employee Taxes for a few months while I was still a partner. My partner gave my contact info to the IRS and I have since rec'd notices about outstanding payments. I have a stock purchase agreement (which tranfers all of my interst in the biz) signed by myself, my partner and a witness with the following language: "...Upon the execution of this agreement, the Purchaser is considered responsible for all liabilities of [Name] Corporation..." Does this extend to tax liabilities?