Glossary · Reading the business
In short
These are unpaid tax liabilities owed to the federal government, such as income or payroll taxes. Unresolved tax issues can create significant liabilities for a buyer.
During due diligence, always request IRS transcripts (4506-T) to verify tax filings and uncover any outstanding federal tax obligations. Unpaid taxes, especially payroll taxes, must be resolved before or at closing to avoid inheriting the seller's liabilities.
SOP 50 10 — Lender and Development Company Loan Programs
U.S. Small Business Administration · SBA Standard Operating Procedure
Last checked 2026-06-15. Official sources control — verify before relying on any rule for a live deal.
Defined by DealRoom.so SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
Pressure-test the numbers before you make an offer
Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.
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